作为国家税收的重要组成部分之一，出口退税制度是指对出口货物退还其在国内生产和流通环节实际缴纳的产品税、增值税、营业税和特别消费税。

As an important part of the national tax one，Export tax rebate system is to point to to export goods returned in the domestic production and circulation of product tax paid links、Value added tax、Business tax and special consumption tax。

　　对出口额较大的企业而言，应根据实际情况，结合《财政部、国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税[2012]39号）、《国家税务总局关于出口货物劳务增值税和消费税管理办法》（国家税务总局公告2012年第24号）等文件规定，充分用好政策，选择最优出口退税方案。

Large companies to export，Should according to the actual situation，Combined with《The Treasury、Total bureau of national tax wu about export goods and services of value-added tax and consumption tax policy notice》（Caishui [2012] no. 39）、《Total bureau of national tax wu about export goods and labor value added tax and consumption tax management approach》（The state administration of taxation announced 2012 no. 24）Documents such as，Fully with good policy，Select the optimal exit drawback schemes。

　　选择出口时间：早出口还是晚出口

Choose export time：Early or late exports export

　　在出口退税率调整时，如何趋利避害是出口企业普遍关心的话题。换句话说，应尽量早出口还是尽量晚出口，选好出口时间对纳税企业十分重要。

In the export tax rebate rate adjustment，How to proceed the export enterprise is generally about the topic of。In other words，Should as far as possible early or late export as far as possible export，Choose good time to pay tax export enterprise is very important。

　　这里的关键是，要看退税率调高还是调低。调整退税率的执行时间，一般是以报关单日期、发票日期为准。因此，如果退税率调低，出口企业应尽量早报关、早出口，在低退税率执行之前，拿到出口报关单或开具有关发票。如果退税率调高，则应尽量迟报关，迟开有关发票，争取使出口货物适用较高的退税率。

Here is the key，To see the rate high or low。Adjustment of the execution time rate，General is based on customs declaration date、Invoice date。so，If the tax rebate rate low，Export enterprise should as far as possible early declaration、Early exit，In the low tax rebate rate before implementation，Get the export declaration issued or relevant invoice。If the rate is high，As far as possible the customs declaration shall be late，Late open the invoice，To apply for export goods higher tax rebate rate。

　　选择出口模式：直接出口还是间接出口

Choose export model：Direct or indirect exports export

　　财税[2012]39号文件规定，生产企业自营或委托出口货物，适用免抵退税方法，计税依据是出口货物劳务的实际离岸价。外贸企业出口货物，适用免退税办法，计税依据是购进出口货物的增值税专用发票注明的金额，或海关进口增值税专用缴款书注明的完税价格。

Caishui [2012] no. 39 files regulation，Production enterprise operates or entrusted export goods，Applicable avoid touch drawback tax method，Plan tax basis is the actual fob labor service export goods。Foreign trade enterprises to export goods，Applicable exemption tax refund method，Plan tax basis is the purchase of goods for export VAT invoice amount indicated，Or the customs import VAT payment certificate of tax payment indicate prices。

　　生产企业和外贸企业出口货物的计税依据不同，如果出口货物的退税率低于征税税率，则生产企业设立一家外贸企业，将自己直接出口改为通过外贸企业出口，可适当降低税负。

Production enterprise and foreign trade enterprise of export goods plan tax basis is different，If the tax rebate rate lower than export goods tax rates，The production enterprise to set up a foreign trade enterprise，Will their direct export to foreign trade enterprises through exports，Can be appropriately to cut the tax burden。

　　例1：甲公司为生产企业，出口货物适用的增值税税率为17%，退税率为13%。今年3月进项税额为12万元，内销货物40万元，销项税额为6.8万元，出口额为80万元。

Case 1：A company for production enterprise，For export goods to the VAT rate of 17%，Tax rebate rate of 13%。In march this year input tax for 120000 yuan，Goods of sale of 400000 yuan，The output tax is 68000 yuan，Exports to 800000 yuan。

　　甲公司不得免征和抵扣税额为80×（17%－13%）＝3.2（万元）。应纳税额为6.8－（12－3.2）＝-2（万元）；当期免抵退税额为80×13%＝10.4（万元）；当期应退税额为2万元；当期免抵税额为10.4－2＝8.4（万元）。

A company shall not be exempted from tax deductible and for 80 x（17%-13%）= 3.2（$ten thousand）。Payable tax amount of 6.8-（12-3.2）=-2（$ten thousand）；Current avoid touch drawback tax for 80 x 13% = 10.4（$ten thousand）；Current should be TuiShuiE for $20000；The current tax deduction from 10.4 to 2 = 8.4（$ten thousand）。

　　例2：甲公司设一外贸企业乙公司，将产品以60万元的价格售予乙公司，由后者以80万元的价格出口。出口货物适用的增值税税率为17%，退税率为13%。甲公司3月进项税额为12万元，内销货物100万元，销项税额为17万元。

Example 2：A company shall establish a foreign trade enterprise b company，Products will be the price with 600000 yuan to b company，The latter with 800000 yuan price export。For export goods to the VAT rate of 17%，Tax rebate rate of 13%。A company march input tax for 120000 yuan，Goods of sale of 1 million yuan，The output tax is 170000 yuan。

　　甲公司应纳增值税为17－12＝5（万元）。乙公司应退税60×13%＝7.8（万元）。甲公司与乙公司征税与退税的差额为7.8－5＝2.8（万元），相比甲公司自己直接出口，多得2.8－2=0.8（万元）。

A corporate tax payable for the 17-12 = 5（$ten thousand）。B company should tax refund 60 x 13% = 7.8（$ten thousand）。A company and company b and the difference between the tax drawback for 7.8 5 = 2.8（$ten thousand），A company directly than exports，More than 2.8 2 = 0.8（$ten thousand）。

　　至于这多得的0.8万元从何而来？这是因为，退税率低于征税税率，生产企业是按照离岸价和征退税率的差计算不得免征和抵扣税额，而外贸企业是按购进价格计算应退税额，其不退税的部分，是按照购进价和征退税率的差计算，而不是按照离岸价计算。生产企业通过外贸企业出口，与自己直接出口相比，计算不得免征和抵扣税额的基数少了外贸企业的进销差价。与例1相比，就是80-60=20（万元）的差价，其与征退税率差的乘积就是被少征的税款0.8万元。

As for this much of the $08000 come from？This is because，Tax rate lower than rates，Production enterprise is according to the tax rebate rate for fob and poor shall not be exempted from tax deduction and calculation，And foreign trade enterprise is according to the purchase price computation should TuiShuiE，The drawback of the parts，According to the difference of 购进价 and levy tax rebate rate is calculated，Not according to fob calculation。Production enterprise through foreign trade enterprise exports，Compared with direct export，Shall not be exempted from tax deduction and calculation of the base of foreign trade enterprises less into the sales price。Compared with an example 1，Is 80-60 = 20（$ten thousand）Price difference of the，The rate for that the product of the poor is not levied tax 08000 yuan。

　　因此，如果生产企业出口货物的退税率低于征税税率，则出口企业应考虑通过设立一家外贸企业的方式出口自产货物，而不是自己直接出口。

so，If production enterprise of export goods tax rate lower than rates，The export enterprise should consider through the establishment of a foreign trade enterprise way export self-produced goods，Rather than direct export。

　　选择委托方式：料件作价还是不作价

Choose entrust way：Materials or not value pricing

　　外贸企业出口委托加工修理修配货物，一般有两种委托方式：一种是外贸企业给受托方提供原材料、零部件，另行支付加工费；另一种是将原材料和零部件销售给受托方，在支付的加工费中包含原材料和零部件的费用。

Foreign trade enterprise exports by processing repairs and replacement goods，Generally there are two entrust way：A foreign trade enterprises the entrusted party to provide raw materials、parts，Further payment processing charges；Another kind is raw materials and spare parts sales to the entrusted party，In the pay of processing fees contains the cost of raw materials and parts。

　　财税[2012]39号文件规定，外贸企业出口委托加工修理修配货物增值税退（免）税的计税依据，是加工修理修配费用增值税专用发票注明的金额。如果外贸企业不把原材料和零部件销售给受托企业，则原材料和零部件的进项税是无法享受退税政策的。

Caishui [2012] no. 39 files regulation，Foreign trade enterprise exports by processing repairs and replacement goods value added tax refund（from）Tax plan tax basis，Is processing repairs and replacement cost special VAT invoice amount indicated。If the foreign trade enterprise not the raw materials and spare parts to the agent sales enterprise，The raw materials and parts of the income tax is unable to enjoy tax refund policy。

　　该文件实际给出了退税筹划方案，即外贸企业应将加工修理修配使用的原材料，作价销售给受托加工修理修配的生产企业，后者应将原材料成本并入加工修理修配费用，开具发票。

The documents are given the actual drawback plans scheme，That is the foreign trade enterprise should use of the raw materials of processing repairs and replacement，The value of sales to processing repairs and replacement of production enterprise，The latter should be merged into cost of raw materials processing repairs and replacement cost，invoice。

　　选择加工贸易方式：来料还是进料

Choose processing trade ways：Supplied materials or feeding

　　目前，加工贸易有两种方式，即进料加工和来料加工。其退税方式是不同的，来料加工适用免税不退税政策，而进料加工适用免抵退税政策。纳税企业在选用方式时，很有讲究。

At present，Processing trade has two modes，That is processing and materials for processing。Its tax refund method is different，Processing applicable tax exemption without refund policy，And avoid touch drawback tax policy for processing。Tax enterprise in selecting methods，Very exquisite。

　　如果出口货物的退税率等于征税率，无疑进料加工优于来料加工。如果出口货物的退税率低于征税率，选用哪种方式就需计算，其中的影响因素包括：征退税率差额的大小、国内采购料件的多少、增值幅度的高低。征退税率差额越大，国内采购料件越少，增值幅度越高，进料加工税负可能越重。企业可根据计算结果，选择有利的加工贸易方式。

If the tax rebate rate equal to export goods tax rate，No doubt processing is better than the materials for processing。If the tax rebate rate lower than export goods tax rate，Choose which way should be calculated，One of the factors including：Levy tax rebate rate of the difference between the size、How much of the domestic purchasing raw materials、The amplitude of the high and low value-added。The bigger the difference for refund，The fewer domestic purchasing raw materials，The higher the value range，Processing the heavier burden may。The enterprise can according to the calculated results，Choose good processing trade ways。

　　例：境外A公司委托境内B公司从事加工贸易，要想将来料加工变成进料加工，可以考虑的方式是：B公司在境外设一C公司，A公司将料件销售给C公司，C公司再销售给B公司，B公司开展进料加工后，销售给A公司。

An example：Foreign company A entrust domestic B company engaged in processing trade，Want to will do processing into processing，Can consideration of the way is：B abroad have a set of C company，A company will raw materials sales to C company，C company sales to B company again，B the company to conduct after processing，Sales to A company。

　　如果境外A公司将料件销售给境内B公司，B公司开展进料加工，然后销售给境外的D公司，要想将进料加工变成来料加工，可以考虑的做法是：B公司在境外设立C公司，C公司向A公司购买料件后，委托B公司加工，加工为成品后由C公司收回，再销售给D公司。

If A company overseas sales territory will materials to B company，B in processing，And the sales to foreign company of D，Want to will processing into materials for processing，Can consider way is：B company establish overseas company in C，C company purchased from A company after materials，Entrust B company processing，The processing for the finished product by C after the company recalls，To sell to the D。