1, the calculation of the current taxable amount: the current taxable amount = the current output tax on domestic sales of goods - (the current input tax - the current tax exemption and offset tax exemption and offset tax)

2, the calculation of the tax exemption and offset tax: tax exemption and offset tax exemption and offset tax exemption and offset tax exemption and offset tax exemption and offset tax exemption and offset tax exemption and offset tax exemption and offset tax = FOB price of the exported goods x foreign exchange rate x (the export of goods levy rate - export of goods) - the exemption and offset tax exemption and offset tax

3, the calculation of the exemption and offset tax: exemption and offset tax exemption and offset tax exemption and offset tax = export goods FOB price × foreign exchange price × export goods Tax rebate rate) - tax exemption and tax credits shall not be exempted and tax credits offset amount

3, the calculation of tax exemption and tax credits: tax exemption and tax credits = FOB value of exported goods × foreign exchange rate in RMB × tax rebate rate of exported goods - tax exemptions and tax credits offset amount

4, the determination of the amount of refundable tax and tax credits, the amount of tax payable for the taxable amount is zero or a positive number, i.e.,: there is no tax allowance, the amount of tax refundable for the current period is zero. Tax credit = tax credit, tax credit, tax credit all as "export offset domestic product taxable amount".

The export tax rebate can be divided into three ways: one is "exempt, refund" tax; two is "exempt" tax; three is "exempt, offset, refund" tax. Exemption is not to pay taxes, the actual operation does not need to calculate, need to understand and calculate, only the tax rebate, which is why we export goods refund (exemption) tax referred to as export tax rebate.

(A) exemption, tax refund

This approach is aimed at foreign trade enterprises, that is, import and export trade commercial enterprises. The tax basis of export tax refund for foreign trade enterprises is the purchase price.

For example, a foreign trade enterprise purchased a batch of goods all exported to the ex-tax price of 1 million yuan purchase, exported at a price of 2 million yuan, the tax rate of 17%, the tax rebate rate of 13%.

When exporting, the sales tax is exempted and does not have to be calculated separately. When the tax refund, the refundable VAT = 100 × 13% = 13 (million yuan).

The difference in tax rate of 40,000 yuan is transferred as input tax and included in the cost of goods sold.

(ii) Tax exemption

There is no tax refund in this way, there is no calculation, not much explanation.

(c) exemption, credit, tax refund

This is the export tax refund business is difficult, special name, not easy to understand, in fact, to understand the principle of "credit" tax, the business will be solved.

The production of self-produced goods in the production of raw materials, utilities and freight and many other deductible items, it is impossible to accurately distinguish between the export of goods and domestic sales of goods corresponding to the input tax. Even if the respective input taxes can be accurately accounted for, as the domestic part of the production enterprise pays VAT, while the export part of the implementation of the tax rebate, the dual-track operation, will inevitably increase the cost of both sides of the levy and payment. This introduces the concept of "credit" tax. The "offset" can be understood as a process of calculating the tax refund, that is, a comprehensive calculation of the actual tax payable by the production enterprise. If the input tax credit is complete, the taxable amount is positive, the enterprise needs to pay; if the input tax credit is not complete, the taxable amount is negative, the state should be refunded.

So, "exemption, offset, refund" in the "refund" tax, in fact, should be understood as the export part of the corresponding refundable input tax = exemption offset refund in the "offset" + exemption offset refund in the "refund". The "refund".