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外贸企业自己生产出口，如何退税？
How can self-producing export companies get tax refunds?
对于自己生产自己出口的工厂来说，退税的方法略有不同，因为产品是自己的，没必要自己给自己开增值税发票，为便于操作，国家规定了自营进出口工厂退税的"免抵扣"制度，即针对工厂的免销项税、抵进项税和退进项税。
For factories that produce and export their own products, the tax refund method is slightly different. Since the products are their own, there's no need to issue VAT invoices to themselves. To facilitate operations, the state has established a "exemption, deduction and refund" system for self-operated import-export factories, which includes exemption from output tax, deduction of input tax and refund of input tax.
销项税，指100元产品如果卖给国内公司的话应缴纳的17元增值税，因为是自己直接出口，这一项就免了。进项税指工厂在采购原料和人工等支出方面已经缴纳的增值税，按规定可在销项税中扣除的，现在因为销项税免了，无从扣减，于是就从其他非出口业务中的销项税中抵扣。如果还是没有销项税可扣的，税务局直接退返。
Output tax refers to the 17 yuan VAT that should be paid if a 100 yuan product is sold to a domestic company. Since it's directly exported, this item is exempt. Input tax refers to the VAT already paid by the factory on raw material purchases and labor costs, which can normally be deducted from output tax. Now that output tax is exempt, the deduction is made from output tax of other non-export businesses. If there's still no output tax to deduct from, the tax bureau directly refunds it.
假设进项税平摊到单个产品上是8元，无从扣减，则工厂出口实际成本就是100元﹣8元＝92元。其他FOB、CNF和CIF算法同上。
Assuming the input tax allocated to a single product is 8 yuan with no deduction available, the actual export cost for the factory would be 100 yuan - 8 yuan = 92 yuan. The calculation methods for FOB, CNF and CIF are the same.
外贸退税的两种主要方式
Two main methods of foreign trade tax refund
简单地说，外贸一般就两种方式，一是自己生产出口，二是采购产品转卖出口。自己生产出口的，退税能拿到的钱就是出口价 x 退税率；采购产品转卖的，退税款就是货源方开具的增值税票上显示的税前价 x 退税率。
Simply put, there are generally two methods in foreign trade: self-production and export, or purchasing products for resale export. For self-produced exports, the refund amount is export price × refund rate; for purchased products resold, the refund is the pre-tax price shown on the VAT invoice issued by the supplier × refund rate.
从中不难发现，同样一笔出口买卖，假设100000元的出口价，税前价约为85700元，退税按13％算的话，自营生产出口的可得退税13000元，而采购出口的可得退税11141元，相差了约1859元。
It's easy to see that for the same export transaction, assuming an export price of 100,000 yuan with a pre-tax price of about 85,700 yuan and a 13% refund rate, self-produced exports would get a 13,000 yuan refund while purchased exports would get 11,141 yuan, a difference of about 1,859 yuan.
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