超牛的无货源跨境电商：谷歌竞价推广与退税全攻略
外贸企业自产出口退税详解
Self-produced Export Tax Refund Explanation
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.
退税核心机制
Core Tax Refund Mechanism
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. As output tax is exempt, the deduction is made from other non-export business output taxes. If there's no output tax to deduct, the tax bureau directly refunds it.
实际成本计算
Actual Cost Calculation
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 factory's actual export cost would be 100 yuan - 8 yuan = 92 yuan. The calculation methods for FOB, CNF and CIF are the same.
两种外贸模式对比
Comparison of Two Trade Models
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 × 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 × 退税率。
There are generally two trade methods: self-production and export, or purchasing products for resale export. For self-produced exports, the refund amount is export price × refund rate; for purchased exports, it's the pre-tax price shown on the VAT invoice × refund rate.
利润差异分析
Profit Difference Analysis
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，相差约1859元。不过这只是概念计算，实际会有1%~2％的误差。
For the same export transaction with 100,000 yuan export price (pre-tax price about 85,700 yuan), at 13% refund rate, self-produced exports get 13,000 yuan refund while purchased exports get 11,141 yuan, a difference of 1,859 yuan. This is conceptual with actual 1%-2% variance.
重要经验总结
Key Takeaways
本身就有进出口权，同时又有外贸公司合作伙伴代理出口的企业，要注意同样一笔买卖，自己出口比请代理出口要多得1％左右的利润收入。
Companies with import-export rights and trading partners should note that self-exporting yields about 1% more profit than using agents for the same transaction.
资金安全保障
Fund Security Assurance
连连国际以强大的技术能力搭配高标准的合规体系，通过监管合规、系统安全、安全认证、资金安全、反欺诈、隐私保护六大措施全方位保障客户资金安全。
LianLian Global ensures comprehensive fund security through six measures: regulatory compliance, system security, safety certification, fund security, anti-fraud, and privacy protection, combining strong technical capabilities with high-standard compliance systems.
