The clothing tax rebate rate of 20 1 1 is 16%.
Calculation of tax refund: 25/1.17 *16% = 34,200 yuan.
Second, the calculation of profit:
Income: 300,000.
Cost: 25/1.17 = 21.37 million yuan.
Non-refundable part: 3.63-3.42=0.2 1 ten thousand yuan.
Profit = 30-21.37-0.21= 84,200 yuan.
Three. Basis and calculation method of VAT refund for export goods of foreign trade enterprises;
Tax refund amount = input amount listed in special VAT invoice × tax refund rate or collection rate.
Tax rebate for raw and auxiliary materials = input amount listed in special VAT invoice for raw and auxiliary materials × tax rebate rate for raw and auxiliary materials.
Tax rebate for processing fee = invoice amount for processing fee × tax rebate rate for export goods.
Total tax refund = tax refund for raw and auxiliary materials+tax refund for processing fees.
Extended data:
Export tax rebate must meet the following conditions:
First, it must be goods within the scope of value-added tax and consumption tax.
The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.
The reason why this condition must be met is that the tax refund for export goods can only be refunded or exempted from the tax paid for goods that have been subject to VAT and consumption tax. Goods without value-added tax and consumption tax cannot be refunded, which fully embodies the principle of "no levy or refund".
Second, it must be the goods declared for export.
The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether the goods are declared for export is one of the main criteria to determine whether the goods belong to the scope of tax refund.
Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.
Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded because they do not meet the export conditions.
3. Commodities that must be sold for export financially.
Export goods can be refunded only after they are sold and exported financially. That is to say, the provisions of export tax rebate are only applicable to trade export goods, but for non-trade export goods,
For example, donated gifts, goods, samples, exhibits, mails, etc. Individuals who buy in China and take them out of the country cannot get a tax refund according to the current regulations because they generally do not make financial sales.
Four, it must be the goods that have been received and written off.
According to the current regulations, the export goods that export enterprises apply for tax refund must be goods that have received foreign exchange and been written off by foreign exchange management departments.
The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time. When applying for tax refund for export goods, a production enterprise must add a condition, that is, the goods applying for tax refund must be self-produced goods of the production enterprise or regarded as self-produced goods before applying for tax refund.
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