.
5. Goods bought by exporting enterprises from small scale taxpayers with
ordinary bills shall get no tax reduction or tax refund whether they are
sold at home or exported. But reduction or tax refund shall be made for
the following goods considering their large proportion in the export and
special conditions in production and procurement:
Drawnwork, arts and crafts, spices, mountain goods, wickerwork and
bamboo and rattan products, fishing nets and gears. rosin. gallnuts. raw
lacquer, bristle tails. goat skin and paper products.
6. The export of the originally high tax rate goods and precious goods
shall also follow the relevant provisions in the "Circular on Tax Refund
for High Tax Rate Products and Precious Products Exported by Part of
Enterprises Issued by the State General Administration of Taxation and
the Ministry of Foreign Trade and Economic Cooperation" (National Tax
079, 1992). The export of the originally high tax rate goods and
precious goods exported by non-designated enterprises shall not get
refund.
7. The amount of value-added tax refunded for export goods shall be
computed according to the tax amount for purchase of the product. The
specific methods of computation are:
(1) For an exporting enterprise which has separate inventory account
and sales account for export goods, the taxable amount shall be computed
according to price and tax amount specified in the special invoice for
value-added tax on purchase of export goods.
For enterprises which have adopted the weighted average method in
inventory and sales, the following formula may be used for computation
according to different tax rates and goods:
Refundable amount = Amount of export goods * weighted average purchasing
price * Tax rate
(2) For exporting enterprises which handle both domestic sales and
export goods and there are no separate accounts for export goods, the
following formula should be applied after computing the taxable amount
of the sales account for domestic sales and deducting the taxable amount
of purchase account of the period:
A. Sales amount * Tax rate remaining taxable amount after deduction of
the tax amount for the purchase of the product
Refundable amount = Tax amount remaining for the purchase after
deduction
B. Sales amount * Tax < Remaining taxable amount after deduction for the
purchase of the product
Refundable amount = Sales amount * Tax rate
Taxable amount for purchase of the product for deduction in the next
period = the taxable amount for purchase of the product remaining after
deduction of the period - refundable amount
Money amount of sales refers to the FOB price of the goods and the
Renminbi amount computed according to the foreign exchange quotation.
上一页 [1] [2] [3] [4] [5] [6] 下一页
|
