According to the eleventh provision of the Provisional Regulations on consumption tax, according to the regulations of the State Council, the tax exempt consumer goods exported by taxpayers shall be exempted from consumption tax.

The export tax rebates for consumption tax can be divided into three categories: the taxable consumer goods directly exported by foreign trade enterprises with the right to export operation, and the taxable consumer goods exported by foreign trade enterprises entrusted by other foreign trade enterprises, and export tax-free and tax rebates. The productive enterprises that have the right of export operation or the taxable consumer goods entrusted by foreign trade enterprises to export their own production by the export enterprises or the production enterprises are exempt from the consumption tax according to the quantity of the actual exports, but not the tax rebates. The taxable consumer goods exported by enterprises other than production enterprises or foreign trade enterprises are not exempt from tax or taxable.

According to the above policies, the export tax exempt consumer goods exempt from consumption tax should be divided into two situations: first, production enterprises directly export taxable consumer goods or entrust foreign trade enterprises to export taxable consumer goods, and they are directly exempt from taxation according to the regulations, and they do not calculate the tax payable. Two, foreign trade enterprises export taxable consumer goods, and if they implement the method of receding in accordance with the regulations, they can first calculate the consumption tax according to the regulations.

When exporting the taxable consumer goods, the foreign trade enterprises are divided into two situations: 1. Foreign trade enterprises are engaged in the export of taxable consumer goods.

Self export refers to the direct sale of foreign trade enterprises to foreign countries in the name of itself.

Foreign trade enterprises who export taxable consumer goods should apply for the subject of "tax refund for export" and "commodity sales cost" when applying for export tax rebates after the exportation of the taxable consumer goods.

In the actual receipt of export tax refund, borrow "bank deposit" subject, loan "receivable export tax rebate" subjects.

When there is a refund or refund of the consumption tax that has already been withdrawn, two opposite entries are made.

For example, Tengfei import and export company declared 50 tons of exported beer in May 2000, and the export price per ton was equivalent to RMB 1500 yuan, which has received foreign payment and applied for export tax rebate.

In June, the company received tax refund from the tax authorities.

In July, 10 tons of beer returned due to quality problems.

The accounts are handled as follows: in May, 1, May, the export tax rebate should be collected: the export tax rebate 11000 loan: the cost of goods sold, 11000 2, and the receipt of export tax refund in June: the bank deposit 11000 loan: the receivable export tax rebate 11000 3, when the tax refund occurs in July, the tax shall be paid 2200 yuan, then the accounting treatment is: the export tax refund 2200 loan: the bank deposit 2200 borrows: the commodity sale cost 2200 loan: receivable export tax rebate 2200 two, the foreign trade enterprise proxy export taxable consumer goods.

The productive enterprises that have the right to export operation or export goods that are authorized by foreign trade enterprises to export taxable consumer goods shall be exempted from the export consumption tax according to the quantity of exports. The export tax rebate policy shall not be applied and no accounting treatment will be made.

Taxable consumer goods exported by foreign trade enterprises have been duty-free in production. Their prices do not include consumption tax, nor are they applicable to export tax rebates. Foreign trade enterprises also do not deal with accounts.

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