If the "exemption, credit and refund" tax has been calculated in accordance with the regulations and has been transferred to the cost, the input tax that has been included in the product cost should be separately converted into deductible input tax, and the input tax that cannot be deducted in the current period should be adjusted or reduced.

Borrow: Taxes payable-VAT payable (input tax)

Loan: main business cost

According to export tax:

Debit: main business income

Loan: Taxes payable-VAT payable (output tax)

Calculate the VAT payable in the current month:

Borrow: Taxes payable-VAT payable (transfer-out unpaid VAT)

Loan: Taxes payable-VAT unpaid

Specify the calculation method of export to domestic sales and output tax

The formula for calculating the output tax of general taxpayers exporting the above-mentioned goods by general trade is: output tax = FOB price of exported goods × RMB foreign exchange quotation ÷( 1+ statutory VAT rate) × statutory VAT rate.

The formula for calculating the taxable amount of general taxpayers exporting the above-mentioned goods in the form of processing and entrepot trade with supplied materials and small-scale taxpayers exporting the above-mentioned goods is: taxable amount = FOB price of exported goods × RMB foreign exchange rate ÷( 1+ collection rate) × collection rate.

For the above-mentioned export goods for which the output tax should be accrued, if the production enterprise has calculated the tax reduction or exemption according to the regulations and transferred it to the cost account, it can transfer it from the cost account to the input tax account; If a foreign trade enterprise has calculated the difference between the tax rate and the tax refund rate according to regulations and transferred it to the cost account, it may transfer the difference between the tax rate and the tax refund rate and the amount transferred to the export tax rebate receivable to the input tax account.

If the above-mentioned goods exported by export enterprises are taxable consumer goods, unless otherwise stipulated, if the export enterprises are production enterprises, the consumption tax shall be calculated and paid according to the current relevant tax policies; If the export enterprise is a foreign trade enterprise, the consumption tax will not be refunded.

How to deal with the declaration of export to domestic sales

(invoice processing)

1. If a production enterprise (general taxpayer) exports goods by general trade as domestic sales tax, it should increase the sales volume and output tax in blue in the column of "Issue Ordinary Invoice" in the third column of the VAT tax return "Schedule 1" and offset the declared "Amount of Export Sales Refund and Exemption" in red in the main column. And fill in the "production enterprise as domestic sales adjustment tax" when declaring the tax exemption for the same period. For "complete documents", the export tax refund (exemption) with "complete documents" will be offset.

(Handling without invoicing)

If a production enterprise (general taxpayer) exports goods as domestic sales by general trade, it should use blue words in the column "No ordinary invoice issued" in the fourth column of the "Schedule 1" of the VAT tax return (if the export sales amount is 397,663.43 yuan, it will be converted into tax-free sales according to the amount of 397,663.43 yuan). At the same time, in the seventh column of the main table, the declared "export sales by tax exemption and refund" is 397,663.43 yuan. In accounting, the difference between the taxable amount-payable value-added tax (output tax) is transferred to the main business cost or the previous year's profit and loss adjustment, and the corresponding tax-free exports are offset in the tax exemption (the export with incomplete original documents is not fully declared, and the export with complete original documents is fully declared).

2. If the goods exported by the production enterprise (general taxpayer) in the form of feed processing must be taxed on domestic sales, it should be added as domestic sales and output tax in the column of "Issuing Ordinary Invoice" in the attached table 1 the first column 10 of the VAT tax return, and at the same time, the declared "export sales of tax exemption and tax refund measures" should be offset in the seventh column of the main table, and the production enterprise should be adjusted to domestic sales declaration. If the export goods that need to be transferred out of the input tax cannot be accurately classified, at the same time, fill in the Application Form for Import and Export of Export Goods with Import Processing Method as Domestic Tax, and fill in the column 17 of Schedule 2 of the VAT tax return according to the "transferred out of the input tax" calculated in the table.

The following is the operation method of exporting to domestic sales. If the company's business needs to be changed from export to domestic sales, as the company's finance, it should also be able to understand the relevant tax and accounting treatment. Most of these things are handled financially. The company must think carefully before exporting to domestic market. After all, if it is not done well, the company will have other crises.