In this article, we will give you a detailed account of export tax rebate processing and procedures. So what are the requirements for export tax rebates? 1. The goods must be within the scope of value-added tax and consumption tax; 2. The goods must have been declared for export; 3. Goods must be treated for export sale financially; 4. The goods must have been received foreign exchange and been verification. The state stipulates that the goods exported by foreign trade enterprises must meet the above 4 conditions at the same time.

At this time, someone may ask, is it troublesome to deal with the export tax rebate account for the right to import and export business? Next, we will give you a detailed explanation: 1. When purchasing goods and receiving taxable services, the value-added tax shall be indicated in the VAT deduction certificate. 2. Export goods. 3. Calculate the current tax exemption and deduction. Current tax exemption and refund, current tax refund, and current tax exemption. 4. Receive export tax rebates.

Classic case of enterprise export tax rebate:

Example 1: A manufacturing company with the rights of import and export, and manages export and domestic sales of self-produced goods. The company purchased needed goods in May 2012. At that time, the allowed input tax deduction was 850,000 Chinese yuan, the sales of domestic products were 3 million Chinese yuan, and the FOB value of export goods was equivalent to 24 million Chinese yuan. Assume that the tax credit of the previous period is 50,000 Chinese yuan, the value-added tax rate is 17%, and the tax rebate rate is 15%. It is assumed that no information problem is designed. The relevant accounting treatment is as follows: (1) Purchased raw and auxiliary materials, spare parts, energy consumption, etc., They are recorded as: Borrow: raw materials and other subjects 5000000

Tax payable-VAT payable (input tax) 850000

Credit: bank deposits 5850000 (2) When the product is exported, the entry is: Debit: foreign exchange accounts receivable 24000000

Credit: main business income 24000000 (3) domestic products, entry: Debit: bank deposit 3510000

Credit: Main business income 3000000

Tax payable-VAT payable (output tax) 510000

Debit: tax payable-not pay value-added tax 90000

Credit: bank deposit 90000 (7) calculate the tax exemption and credit

Tax exemption and refund = FOB price of exported goods × Chinese Yuan foreign exchange rate× Export tax rebate rate = 2400 × 15% = 360 (ten thousand yuan)

Debit: tax payable-value-added tax payable (export deducting the tax payable of domestic products) 3600000 Credit: tax payable-value-added tax payable (export tax rebate) 3600000

Is this easier to understand? The above is an introduction to the accounting processing and process of export tax rebates for import and export management rights, we hope it could help you.