外贸企业出口业务的税务筹划与营销策略

Tax Planning and Marketing Strategies of Foreign Trade Enterprises Export Business

增值税出口货物的免抵退税政策表明,具有出口经营权的外贸企业应扩大出口,使当期应纳税额小于零,从而享受税收优惠;当前人民币持续升值的情况下,增加出口将增加美元贬值损失。因此,出口业务在税务策划上的策略是合理确定出口比例,使企业获得的增值税免抵退税优惠大于出口外汇收入的贬值损失。同时,增值税税务筹划应从整体和长远角度出发,在充分认识筹划本质、成本和风险的基础上,选择能增加企业整体利益的筹划方案。

The tax policy of value-added tax exports shows that the export operation rights of foreign trade enterprises should expand exports,making the current allowance less than zero to enjoy tax preference.In the situation of the continued appreciation of the RMB,increased exports will increase U.S.dollars depreciation damage.Therefore,the export business tax planning sales strategy is to rationally determine the proportion of exports,so that enterprises get the capital gains tax export tax more than the depreciation of the loss of foreign exchange earnings.In the meantime,value-added tax planning should be considered from a whole and long-term view and fully understand the nature of planning,cost and risk and choose the planning program that can increase the overall interests of the enterprise.