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为缓解当前外贸企业出口退税占压时间长,流动资金紧张的局面,外贸企业财务主管可充分利用金融机构推广新兴金融产品的迫切心情和新兴金融产品的产品优势进行融资策划。一、出口退税托管账户贷款融资策略(一)借款期限:办理出口退税托管账户贷款时,借款期限应注意不能短于1年,同时在借款合同中最好有1年的还款宽限期,即最长有2年的还款期限。因为目前国家退税滞后约18～20个月左右,这样做,基本满足在还款期限前有足够的出口退税资金还贷款。(二)办理证明:办理出口退税托管账户货款是以国税部门出具的“应退未退税款证明”为前提的,所以外贸企业财务主管应想方设法加快退税申报,抬高应退未退税款证明的基数。开具证明时应做到均衡有序,一般1年办理4次左右,这样避免出现贷款后资金暂时闲置或者增大一次还款的压力。
In order to alleviate the long-term pressure on the export tax rebates of foreign trade enterprises and the shortage of working capital, foreign trade enterprise financial supervisors can make full use of the urgent mood of financial institutions in promoting emerging financial products and the financial advantages of emerging financial products. First, the export tax rebate escrow account loan financing strategy (a) the duration of the loan: When applying for export tax rebate custody account loans, the duration of the loan should be noted that not less than 1 year, while the loan contract is best to have a repayment grace period of 1 Up to 2 years repayment period. Because the current national tax lag is about 18 to 20 months or so, in doing so, it will basically satisfy the repayment of loans before the repayment deadline. (B) to prove that: for the export tax rebate custody account for the purchase price is issued by the State Tax Department “should be refunded tax rebate certificate” as a prerequisite, foreign trade enterprises should find ways to speed up the tax rebate to declare, raise the tax rebate should be refunded Cardinality. Issuance of a certificate should be balanced and orderly, generally handled for about 4 times a year, so as to avoid the loan funds temporarily idle or increase the pressure of a repayment.