外贸企业退税指南：自营出口退税与采购出口退税对比分析
对于自营生产出口企业，中国实行独特的"免抵扣"退税制度：
• 免征销项税：出口产品免征17%增值税（如100元产品免征17元）
• 抵扣进项税：原料采购等进项税（假设每件8元）可抵扣其他业务销项税
• 直接退税：若无销项税可抵扣，税务局直接退还进项税
For self-producing exporters, China implements a unique "exemption, credit, refund" system:
• VAT exemption: 17% VAT exemption on export products (e.g. 17 yuan exempted for 100 yuan product)
• Input tax credit: Raw material input tax (assuming 8 yuan/item) can offset other business output tax
• Direct refund: If no output tax available, tax bureau directly refunds input tax
两种出口模式退税差异对比
Comparison Between Two Export Models
实际案例对比（出口价10万元，退税率13%）：
• 自营生产出口：退税=出口价×退税率=13,000元
• 采购转卖出口：退税=增值税票税前价（约85,700元）×退税率=11,141元
→ 利润差约1,859元（1.86%）
Case comparison (export price 100,000 yuan, 13% rebate rate):
• Self-production export: Rebate = Export price × rate = 13,000 yuan
• Procurement export: Rebate = Pre-tax price (≈85,700 yuan) × rate = 11,141 yuan
→ Profit difference ≈1,859 yuan (1.86%)
外贸企业关键建议
Key Recommendations for Export Enterprises
• 自营出口优势：比代理出口平均多获1%-2%利润
• 退税计算注意：实际误差受地区/行业因素影响
• 资金安全：建议选择合规支付平台（如连连国际）保障退税资金
• Self-export advantage: 1%-2% higher profit than agency export
• Rebate calculation: Actual variance affected by regional/industry factors
• Fund security: Recommend compliant payment platforms (e.g. LianLian Global) for rebate funds
