外贸企业自营出口退税全攻略：自产与采购退税差异解析
外贸企业自营出口退税全攻略：自产与采购退税差异解析
Complete Guide to Tax Refund for Self-Produced Export: Key Differences Between Self-Production and Procurement
对于自产自销的外贸企业，中国实行特殊的"免抵扣"退税制度：
For self-producing export enterprises, China implements a special "exemption, credit, refund" tax rebate system:
1. 免征销项税：出口产品免征17%增值税（如100元产品本应缴纳17元税）
1. Exemption from output VAT: Export products are exempt from 17% VAT (e.g. 100 yuan product originally should pay 17 yuan tax)
2. 抵扣进项税：原料采购等已缴纳的增值税可抵扣
2. Credit for input VAT: Already paid VAT on raw material procurement can be credited
3. 退还差额：若进项税无法抵扣（如单件产品分摊8元），税务局直接退还
3. Refund the difference: If input VAT cannot be credited (e.g. 8 yuan per product), tax bureau will directly refund
自产出口 vs 采购出口退税对比
Self-Produced Export vs Procurement Export Tax Refund Comparison
实际案例对比（出口价10万元，退税率13%）：
Practical case comparison (export price 100,000 yuan, refund rate 13%):
| 项目/Item | 自产出口/Self-Produced | 采购出口/Procurement |
|---|---|---|
| 退税计算基准/Refund Basis | 出口价格×退税率 Export Price × Refund Rate | 增值税票税前价×退税率 Pre-tax Price × Refund Rate |
| 退税款/Refund Amount | 13,000元 | 约11,141元 |
| 利润差异/Profit Difference | 自产出口多获利约1,859元（1.86%） Self-produced gains ~1,859 yuan more | |
重要提示：实际退税金额会因地区、行业等因素有1%-2%浮动，建议咨询专业会计
Important Note: Actual refund amount may vary by 1%-2% due to regional/industry factors, professional accounting advice recommended
资金安全保障方案
Fund Security Protection Solution
连连国际通过六大核心措施保障跨境资金安全：
LianLian Global ensures cross-border fund security through six core measures:
- 监管合规/Regulatory Compliance
- 系统安全/System Security
- 安全认证/Security Certification
- 资金保障/Fund Protection
- 反欺诈/Anti-Fraud
- 隐私保护/Privacy Protection
