Calculation of the taxable amount deemed as domestic sales: the formula for calculating the output tax of the above-mentioned goods exported by general taxpayers in general trade mode is: output tax = FOB price of exported goods × RMB foreign exchange rate ÷( 1+ legal VAT rate). × Statutory VAT rate: the formula for calculating the taxable amount of general taxpayers exporting the above-mentioned goods through raw material entrepot trade and small-scale taxpayers exporting the above-mentioned goods: tax amount = (FOB price of export goods× RMB quotation of foreign exchange) ÷( 1+ collection rate )× collection rate of the above-mentioned export goods for which output tax should be accrued. If the production enterprise has calculated the tax reduction or exemption according to regulations and transferred it to the cost account, it can be transferred from the cost account to the input tax account; If a foreign trade enterprise has calculated the difference between the tax rate and the tax refund rate according to regulations and transferred it to the cost account, it may transfer the difference between the tax rate and the tax refund rate and the amount transferred to the export tax receivable to the input tax account. For the goods exported by the above-mentioned processing trade, the corresponding input tax shall be fully transferred to the cost account. If the above-mentioned goods exported by export enterprises are taxable consumer goods, unless otherwise stipulated, if the export enterprises are production enterprises, the consumption tax shall be calculated and paid according to the current relevant tax policies; If the export enterprise is a foreign trade enterprise, the consumption tax will not be refunded. Gan Guo Shuifa (2008) No.4)