Time: 2025-08-27 
Views: 199
[Foreword]
Decision has been deeply involved in the SAP field for more than 19 years and has been praised by many customers. In order to better help customers implement digital projects, the "Decision Expert Column" is completely free and open source, paying tribute to Musk's open source spirit!
Based on the senior capabilities of Decision's expert consultant team with more than 20 years of SAP experience, combined with Decision's 1,000+ successful project cases, this article summarizes and publishes the corresponding research experience and suggestions of enterprises in promoting ERP project implementation, and continues to escort the SAP implementation and delivery of enterprises.
[Problem description]
The company has an export tax rebate business. The exporting company sells 1040 to the overseas company 1070. When selling from 1040 to 1070, it is recorded at an input tax rate of 13%. However, there will be a 4% export tax rebate at the end of the month. The user of this tax rebate now requires to deduct costs and increase inventory at the end of the month, which affects the actual inventory cost of each SKU at the end of the month. Is there any solution?
[Problem Analysis]
1. For export sales companies, export tax rebates are realized at the export sales stage, so the tax refund amount cannot be included in ordinary inventory goods to avoid the tax refund amount being included in the 1040 export company's ending inventory.
[Solution]
1. If the export tax rebate must be included in the cost flow, consider adjusting it in T inventory, and do so in the month the T inventory POD is carried forward.
2. When confirming the export tax rebate: The finance staff records the following entries:
Debit: Bank deposit/other receivables 4
Credit: Deferred tax rebate amount 4
3. On the tax rebate adjustment screen, use transaction code MR22. Note that you need to configure a revaluation reason:
The journal entry for the adjustment is:
Debit: Cost of Goods Shipped Variance -4
Credit: Deferred Tax Refund Amount -4
4. Through enhancement, the ZXX export tax refund amount is assigned to a separate cost component.
5. Intercompany Cost Accounting Example:
Assume: Company 1040 sells products to Company 1070 at a cost of 100 yuan and a sales price of 120 yuan. The tax refund rate is 4%, resulting in a tax refund of 4 yuan.
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