出口退税新政实施已有半年时间。但是，一些加工贸易企业并没有因新政的实施而欢喜。对于新政中“调整外贸企业委托加工修理、修配原材料的出口退税规定，申报退税的增值税专用发票的加工费应包含原材料金额，统一按出口货物的退税率退税”的表述，使部分从事外贸出口的人士感到茫然，比如来自山东的苏先生。

Export tax rebate New Deal implementation for half a year time.but,Some of the processing trade enterprise and not for the implementation of the New Deal with joy.For the New Deal in"Adjust foreign trade enterprise processing repair/Repair raw material export tax rebate rules,Declaration of tax refund VAT invoice processing charge should include the amount of raw materials,According to the unity of export goods tax rebate rate"statement,That part of the engaged in the foreign trade export of people feel at a loss,Such as come from shandong's Mr. Su.

　　对新办法的疑问

A new way to the question

　　苏先生来自一家专营纺织委托加工的出口企业。近日，他致信本报，表达了新政实施后他在外贸出口加工贸易环节实际操作中遇到的一些困难，以及对新政的质疑。

Mr. Su from a specialized in textile processing export enterprise.recently,He wrote a letter the,Expressed after the implementation of the New Deal in the foreign trade export processing trade link in practical operation meet some difficulties,And to the New Deal of the question.

　　他信中说，他所经营的公司从7月份到现在无法做出口业务了，并不是没有单子，而是新政无法让他继续开展业务。他说：“外贸企业的贸易委托加工和以前政策规定有所不同，他的公司业务通常是从织布厂买来坯布后，送到印染厂做染色加工，染成各式色布后出口。但是新政是要他将原材料卖给加工企业，加工企业再开全额发票给委托企业，他认为出口退税手续不仅比以前繁琐，而且存在不合理性。”

He said in the letter,His business company from July to now can't do export business,And is not without list,But the New Deal can't let him continue to conduct business.He said:"Foreign trade enterprise trade processing and former policies differ,His company business usually bought from ZhiBuChang after grey,To printing and dyeing mill do dyeing processing,Dyed all kinds of cloth for export.But the New Deal is to he will be sold to the raw material processing enterprises,Processing enterprises to open a full invoice to entrust enterprise,He thinks that export tax refund formalities trival not only than before,And existence rationality."

　　苏先生认为，原有的出口操作流程合理顺畅，委托企业从坯布厂买来坯布，把坯布拉到印染厂做染色加工，染成各色布出口。但现在他却觉得“很闹心”，他给记者举例说：“我从纺织厂买10万米坯布，单价是5元/米，共50万元，签订合同后把货款汇入纺织厂，纺织厂给我开具50万元的增值税发票。然后我和印染厂签订合同，印染加工费是0.5元/米，我把5万元打入B印染厂，然后印染厂给我开具5万元的印染加工费发票。我将加工好的10万米布出口后，拿着50万+5万共55万元的发票向国家申报出口退税。而现在如果按照新政，我必须把从坯布厂买来的50万元货款发票开给印染厂，印染厂再给我开55万元的印染布发票。这样一卖一买的过程，是虚走了一个流程，过程也不比之前顺畅。

Mr. Su think,The original export operation process reasonable smoothly,Entrust enterprise from grey cloth factory buy cloth,The fabric pull to printing and dyeing mill do dyeing processing,The cloth dyed export.But now he felt"Very could",He sent the journalist for example:"I'm from textile mill buy 100000 meters grey cloth,The unit price is 5 yuan/meters,A total of 500000 yuan,After signing the contract the payment for goods import textile mill,Textile mill give me draw 500000 yuan bill of value added tax.Then I and printing and dyeing mill sign a contract,Printing and dyeing processing charge is 0.5 yuan/meters,I have 50000 yuan into B printing and dyeing mill,Then printing and dyeing mill give me draw 50000 yuan of printing and dyeing processing charge invoice.I will be processed 100000 meters of cloth after export,Take 500000 + 50000 550000 yuan of invoice to the country to declare tax reimbursement for export.And now if the New Deal,I must from grey cloth factory bought 500000 yuan payment invoice on printing and dyeing mill,Printing and dyeing mill give me open 550000 yuan YinRanBu invoice.Such a sell a of the buying process,Is the virtual go a process,Process is also not smooth before.

　　专家解读新退税方法

Experts read new tax refund method

　　据记者了解，新政实施前，外贸企业是凭原材料增值税专用发票和受托加工企业开具的加工费发票计算退税。国家税务部门负责人表示：“新政实施后，苏先生的企业相当于卖方，加工企业完成加工后苏先生需再反买回来，也就是一卖一买，并不是虚增收入。只是多了买卖这样的一道流程，因为他回购时同样计算成本在内，所以，从根本上不会影响企业的利润。”

According to reporter understanding,Prior to the implementation of the New Deal,Foreign trade enterprise is raw material with special VAT invoices and the processing enterprise issue of processing fees invoice calculation drawback.The state taxation department person in charge said:"After the implementation of the New Deal,Mr. Su enterprise is equivalent to the seller,Processing enterprise after finishing Mr Su need to reverse buy back,Also is a sell a buy,And is not virtual increase income.More than just the buying and selling such a process,Because he also buyback cost calculation,,so,Fundamentally will not affect enterprise profits."

　　北京工商大学经济学院刘教授给记者做了分析：“原材料卖给加工厂的时候，开全额发票，外贸企业买回的时候也开全额发票，计算出口退税时是按照加工厂开的发票乘以税率，其实是退税可能比以前多了。新政策出台后，较之前退税开发票的流程多了一道环节，出现这样的转变，主要是出口退税的算法做了改变，导致买卖的过程发生改变，其实退税的算法较之前的政策是更为简便了，对出口企业而言更有利。”

Beijing university school of economics and commerce professor liu to reporter to do the analysis:"Raw materials sold to the processing plant,Open full invoice,Foreign trade enterprises to buy back time also open full invoice,Calculation exports drawback is according to processing factory invoice multiplied by the tax rate,Is actually tax refund may be much more than before.After the new policies,Before a tax invoice process many a link,Such a change,Is mainly export tax rebate algorithm change,Lead to business process change,Actually the algorithm of drawback than previously policy is the more simple,In terms of export enterprise more advantageous."

　　举例来说：A工厂是外贸企业，B工厂是加工企业;A和B做生意之前有两种方法：一种是A采购完半成品后委托B加工，B给A开加工费的发票;第二种是A和B不直接接触，让A的供货商委托B加工后再卖给A;之前的退税是根据两张发票计算的，其中一个是半成品×退税率，一个是加工费×退税率;加工后成品的售价=半成品+加工费，以前是分开计算，而且退税率还不一致;新政实施后，退税是直接按照加工后的成品发票×税率，是合并成一体。由于成品的退税率往往高于半成品或原材料的，所以退税还会更多一些。

For example:A factory is foreign trade enterprise,B factory is processing enterprises;A and B before doing business there are two kinds of methods:One is A purchasing finished semi-finished products by B after processing,B give A open process cost invoice;The second is A and B does not directly contact,Let A supplier entrusted B after processing sell it to A;Before the drawback is calculated according to two pieces of invoice,One of them is the semi-finished products × rebate rate,One is the process cost × rebate rate;After processing the finished product price = semi-finished products + processing charges,Used to be calculated separately,And rebate rate is not consistent;After the implementation of the New Deal,Drawback is directly according to the processed product invoice × tax rate,Is merged into one.Due to the finished product rebate rate often higher than semi-finished products or raw material,So drawback will be more.

　　现实操作难住企业

So real operation enterprise

　　苏先生提到，在实际业务的开展中，对于客户订单的需求，从选择厂家供货到印染厂加工，所有的价格都是保密的，只有这样才是市场，才是竞争。但委托加工企业如果将原材料发票开给加工企业，这种价格透明化，反而会扰乱整个市场秩序。

Mr. Su mentioned,In the actual business in development,For the demand of customer orders,Choose from the manufacturers supply to printing and dyeing mill processing,All the prices are confidential,Only in this way is the market,Is the competition.But processing enterprise if the raw material invoice on processing enterprises,This price transparency,It will disturb the market order.

　　他解释说，在山东、河北等地，如果一个印染厂的加工能力是100万米/月，加工费用是0.5元/米~2元/米，那么最高开票额是200万元/月，如果把坯布发票开给印染厂，印染厂开全额发票给外贸公司，那么一个月一个印染厂可能就开出几千万甚至更多的发票，所以印染厂根本不开全额成品发票。

He explained that,In shandong/Hebei etc,If a printing and dyeing mill processing capacity is 1 million m/month,Processing cost is 0.5 yuan/m ~ 2 yuan/meters,Then the top open face value is 2 million yuan/month,If the cloth invoice on printing and dyeing mill,Printing and dyeing mill open full invoice to foreign trade companies,So a month a printing and dyeing mill might leave millions or even more invoice,So printing and dyeing mill don't open full product invoice.

　　“人家只是加工，凭什么让人家开发票?人家也不接收坯布票啊。另外，凭什么让委托企业开并不存在的销售发票，50万元买来的坯布，50万元再卖出去，这样平来平走不符合常理。但如果某个外贸公司是通过印染厂采购坯布的，印染厂可以开全额发票，但这种情况为数不多。”苏先生说。

"Somebody else just processing,With what let people development ticket?The family also don't accept grey cloth votes ah.In addition,With what let entrust enterprise open does not exist sales invoice,500000 yuan buy cloth,500000 yuan to sell out,This flat to flat go just doesn't add up.But if a foreign trade company is through the printing and dyeing mill procurement of grey cloth,Printing and dyeing mill can open a full invoice,But this kind of situation a few."Mr. Su said.

　　在出口退税的相关规定上，苏先生希望能因地制宜，不要一刀切，由市场合理配置资源。

In the export tax rebate on the relevant provisions,Mr. Su hope to adjust measures to local conditions,Not one size fits all,Rational allocation of resources by the market.

　　记者从浙江桐乡的几家印染企业了解到，他们对退税新政尚不知情，仍在以为委托企业开纯加工费发票方式开展业务。

News from zhejiang tongxiang several printing and dyeing enterprise to know,They to drawback is not familiar with the New Deal,Still in thought entrust enterprise open pure processing charge invoice business way.