question 2: as a production and processing enterprise. There is no tax on the export link. The calculation of tax refund is relatively complicated. Suppose your FOB quotation is equivalent to RMB 1,, that is, you will not add any profit besides tax refund. Then your income is calculated as follows: suppose your product tax rebate rate is 15%.

The current tax exemption and tax deduction shall not be exempted = FOB of export goods × foreign exchange RMB quotation × (tax rate of export goods-tax rebate rate of export goods)-The tax exemption and tax deduction shall not be exempted = 1 × (17%-15%) = 2

The current tax payable = the output tax of domestic goods in the current period-(current input tax-current period -tax allowance in the previous period = -(55/1.17 * 17%-2)- (assuming zero) =-(799-2) =-599

current tax allowance = FOB export goods × RMB foreign exchange quotation × tax rebate rate of export goods-tax allowance deduction = 1. 15, so the refundable tax amount is 599.

your actual profit = revenue-cost = 1+599-1 (assuming that the sum of your raw materials and other costs is just the ex-factory cost price) = 599

actual profit rate = 599/1 = 5.99%.

From this, we can see that your question of whether to refund the tax of 45 yuan is wrong. Because the basis of tax refund calculation will not distinguish between your tax-included purchase cost and value-added part.

supplementary question: algorithm 1 is correct. FOB price is very clear, that is, the amount declared, that is, the price finally quoted to customers, rather than the purchase cost of our own factory.