服装出口退税新政的调整进一步明确了出口退税货物的条件、范围、计税依据、退税率等内容，并简化了工作程序、提高了工作效率，为服装出口企业发展营造了较为宽松的政策环境。出口退税本是为了增强竞争能力，扩大出口创汇，随着出口退税政策的一步步落实，外贸企业在实际的出口退税业务开展程序上又会有哪些改变?

Garment export tax rebate adjustment of the New Deal further clarify the tax reimbursement for export goods condition/range/Plan tax basis/Rebate rate, etc,And simplified the working procedures/To improve the work efficiency,For clothing export enterprise development to build a relatively loose policy environment.Export tax rebate this is in order to enhance competition ability,Expand export,Along with the export tax rebate policy implementation step by step,Foreign trade enterprises in the actual tax reimbursement for export business procedures and what has changed?

　　退税手续便捷周期缩短

Tax refund formalities and shorten the cycle

　　服装出口退税新政的实施，使出口服装企业在提高通关效率、减免收费、提升贸易便利化水平等多方面受益。青岛爱达高服装有限公司是一家以经营纺织、皮革 服装辅料为主的外贸企业，从公司财务负责人处了解到，新政的出台，确实在退税手续的便捷程度上有了改善，一般当月申报，次月就可以退税，但对于其他政策中利好的层面，目前还没有体现得太明显。

The implementation of the new garment export tax rebate,Make export clothing enterprise to improve customs clearance efficiency/Reduction charge/Improve the level of trade facilitation and so on various benefit.Qingdao love reach high clothing co., LTD. Is a business textile/leather The clothing supplementary material is given priority to foreign trade enterprise,From the financial chief place to know,New Deal come on stage,Indeed in the tax refund formalities and convenient degree has been improved,The general declaration,Second month can drawback,But for other policies in the level of good,There is no reflect too obvious.

　　深圳某生产型出口企业负责人也表示，中小生产型企业出口时退税时间的调整影响最为明显，以往是要隔一年才能退税，会导致大笔资金积压。新政明显缩短了出口退税的操作周期，实现按月退税的利好。这一政策的改变尤其对中小加工贸易企业将带来积极影响。这位负责人认为，在出口环境不如以前，企业经营压力大的时候，中小企业还可享受按月退税，减少资金周转的压力，从中受益。

Shenzhen export a production-oriented enterprise controller also said,Small and medium-sized manufacturing enterprises to export tax rebate time when the adjustment of the most obvious effect,In the past is to partition a years to drawback,Can lead to large sum of capital backlog.The New Deal significantly shorten the export tax rebate operating cycle,Achieve monthly tax refund bullish.The policy change especially for small and medium-sized processing trade enterprise will bring positive influence.The officials think,In export environment as before,Enterprise management pressure big time,Small and medium-sized enterprises can also enjoy monthly tax rebate,To reduce the pressure of capital turnover,benefit.

　　委托加工型企业遇麻烦

Entrust the processing enterprises meet trouble

　　在《关于出口货物劳务增值税和消费税政策的通知》中，增值税退(免)税的计税依据里的第(五)条规定，“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，为加工修理修配费用增值税专用单据注明的金额。外贸企业应将加工修理修配使用的原材料(进料加工海关保税进口料件除外)作价销售给受托加工修理修配的生产企业，受托加工修理修配的生产企业应将原材料成本并入加工修理修配费用开单据。”此次退税新政也对部分出口退税的管理环节进行了重新界定。外贸企业委托加工修理、修配原材料申报退税时，统一按出口货物的退税率退税，就此，有某委托加工型企业反映，这一规定，使本来就利润薄弱的委托加工贸易退税手续变得不易操作。

in[Export cargo services on VAT and consumption tax policy notice]in,VAT refund(from)Tax in the tax basis first(five)Stipulated in article,"Foreign trade enterprises to export processing repairs and replacement goods VAT refund(from)Tax plan tax basis,For processing and repairs and replacement cost of the amount of VAT documents indicate.Foreign trade enterprise shall repair repair processing of used materials(Feed processing customs bonded imported materials except)Evaluate sales to the processing repair repair production enterprise,The processing and repairs and replacement production enterprise shall be incorporated into the cost of raw materials processing and repairs and replacement cost open documents."The drawback of the New Deal is also part of the export tax rebate management link paper re-defined.Foreign trade enterprise processing repair/Repair materials declaration drawback,According to the unified export tax rebate rate,on,A commissioned reflect the processing enterprises,The provisions,Make originally profit weak processing trade tax refund formalities become not easy operation.

　　对于很多委托加工型纺织外贸出口企业来说，通常需要按产品订单的要求购买原料，再委托加工成成品后出口。这种多次委托实践进行的二次销售，随着新政所带来的赋税压力将会很大。即使原材料卖给加工厂的时候是平买平卖，税费也还是会有所增加，因为税费是按照销售额为基础计算的。此外，新政中新增的买卖流程，其实就是要生产企业在销售过程中以公开市场价开单据。公开市场价与实际采购价存在价差，这个价差会产生增值税。从整个交易情况看，这部分增值税在出口时国家还会退还给企业。但是，由于我国的货物贸易对增值税还有附加税费，按照现行规定，非直接减免的增值税，附加税费不能退还。

For many entrust processing textile export for enterprise,Usually need to order according to the requirements of the product purchase raw materials,To processing into finished products for export.This kind of multiple entrust practice on secondary sales,As the New Deal brought about by the tax pressure will be great.Even if the raw material sold to plant is flat buy flat to sell,Taxes will increase,Because tax is calculated on the basis of the according to the sales.In addition,The New Deal in the new business process,In fact is to production enterprises in the sales process to open market open documents.Open the market price and the actual purchase price price there,The price will produce the value added tax.See from the whole transaction,This part of the value added tax when in export countries will also return to the enterprise.but,Because of our country's trade in goods to VAT and additional taxes,According to the current regulation,The direct reduction of value added tax,Additional taxes can't refund.

　　山东国税局出口退税处负责人孟女士指出，针对于新规定的一些具体规定，也有部分做委托加工业务的外贸企业来电表示在实际操作中遇到麻烦。但是在目前情况下，企业在履行出口退税手续时还是要按照国家税务总局的政策标准执行。

Shandong irs tax reimbursement for export place in ms meng pointed out,The new regulations for some of the specific provisions,There are some do processing business of foreign trade enterprise call said in practice in trouble.But in the present case,Enterprise in the performance of the export tax rebate procedure or according to the state administration of taxation policy standards.

　　严格规范退税管理

Strict management drawback

　　据中国税务咨询网的专家分析，按原规定，外贸企业委托加工的出口货物，加工费和原材料应分别计算退税，其中加工费的退税率为出口货物的退税率。这种计税方式在执行中存在耗用的原材料金额、退税率等难以确定，所以新政明确了申报退税的增值税专用单据所列加工费应包含原材料成本金额，并统一按出口货物的退税率退税。

According to Chinese tax network expert analysis,According to the provisions,Foreign trade enterprise processing export goods,Process cost and raw materials shall be counted separately drawback,The processing of the refund of the goods for export rebate rate.This tax in the implementation way exist in the amount of consumption of raw materials/Rebate rate and difficult to determine,So the New Deal has been clear about the declaration of tax refund VAT documents listed process cost should include the amount of raw material costs,And unite the export goods tax rebate rate.

　　在新政实施之前，外贸公司凭借原材料采购费用的单据和加工费单据来申请出口退税，而税务机关很难据此准确判断出口货品金额的实际情况。过去曾出现有外贸公司虚增原材料进项，以加大退税金额的情况。从退税手续的角度看，如果单据与报关单的内容不一致，那么内容真实性很难核定。现在要求企业开具的单据内容与出口退税内容一致，也是为了加强对出口退税的严格管理。

In the New Deal before implementation,Foreign trade company with the cost of raw materials purchasing documents and process cost documents to apply for export tax rebate,And it is difficult to accurately judge the tax authorities according to the actual situation of the amount of export goods.Once there is foreign trade company empty to add raw material input,To increase the amount of tax.From the perspective of tax refund formalities,If the customs declaration form and the content of the documents do not agree,So it is difficult to check and ratify the content authenticity.Now requires enterprise drafts documents content and export tax rebate content to agree,In order to strengthen the export tax rebate and strict management.

　　对外经贸大学国际经贸学院财税系讲师毛捷指出，外贸企业与生产型出口企业不同，其本身不参与生产环节。原有规定在计算出口免退税金额时，是按其购进出口商品的价值来计算的。有些外贸企业就钻这个漏洞，高报出口商品的价值骗取出口退税。上述新政的出台，也是为了防止通过高报增值税单据骗取退税的发生，进一步规范出口退税。

Foreign economic and trade university international economic and trade college finance and tax system lecturer MaoJie pointed out,Foreign trade enterprises and production enterprises with different export,Its itself not to participate in the production link.The original provisions in the calculation of the amount of export drawback when free,Is according to the purchase of the export commodities value calculation.Some foreign trade enterprise will drill the holes,High to the value of export commodities cheating export drawback.The New Deal come on stage,And in order to prevent the high value added tax documents to swindle the occurrence of drawback,Further standardize export tax rebate.