外贸企业出口退税全攻略：自营生产与采购出口的退税差异解析
一、自营生产出口企业的退税机制
1. Tax Rebate Mechanism for Self-Producing Export Enterprises
对于自营生产并出口产品的工厂，中国实行独特的"免抵扣"退税制度：
For factories that self-produce and export products, China implements a unique "exemption, deduction, and refund" tax rebate system:
• 销项税免征：出口产品免征17%增值税（原内销需缴纳）
• Exemption of output VAT: Export products are exempt from 17% VAT (which would be required for domestic sales)
• 进项税处理：已支付的原料/人工增值税可抵扣其他业务销项税，或直接退税
• Input VAT treatment: Paid VAT on raw materials/labor can be deducted from other business output VAT or directly refunded
实际成本公式：出口价 - 可退进项税 = 92元（假设出口价100元，进项税8元）
Actual cost formula: Export price - refundable input VAT = 92 yuan (assuming export price of 100 yuan, input VAT of 8 yuan)
二、采购出口与自营出口的退税差异
2. Tax Rebate Differences Between Procurement and Self-Production Exports
通过对比发现：
Comparative analysis shows:
• 自营生产出口：退税=出口价×退税率（13%退税率下100000元出口可得13000元）
• Self-production export: Rebate = Export price × rebate rate (13% rate yields 13,000 yuan on 100,000 yuan export)
• 采购转出口：退税=增值税票税前价×退税率（相同条件下约11141元）
• Procurement export: Rebate = Pre-tax price on VAT invoice × rebate rate (about 11,141 yuan under same conditions)
关键结论：自营出口比代理出口平均多获1%-2%利润，但需考虑地区/行业差异
Key conclusion: Self-export yields 1%-2% higher profit than agency export, but regional/industry variations apply
三、资金安全解决方案
3. Capital Security Solutions
连连国际通过六大保障措施确保外贸资金安全：
LianLian Global ensures foreign trade capital security through six safeguards:
• 监管合规 | Regulatory compliance
• 系统安全 | System security
• 国际认证 | International certifications
• 资金隔离 | Capital segregation
• 反欺诈系统 | Anti-fraud systems
• 隐私保护 | Privacy protection
