(1) Tax exemption and refund shall not be reduced or exempted. Tax credit = price of raw materials purchased duty-free × (export goods tax rate) =100× (17%-13%) = 4 (ten thousand yuan).

(2) No tax reduction or exemption = FOB price of export goods × foreign exchange RMB quotation × (export goods tax rate-export goods tax rebate rate) No tax reduction or exemption = 200 × (17%-13%)-4 = 4 (ten thousand yuan)

(3) The current tax payable =100×17%-(34-4)-6 =-19 (ten thousand yuan)

(4) Amount of tax reduction or exemption = price of duty-free purchased raw materials × tax refund rate of exported goods =100x13% =13 (ten thousand yuan)

(5) Tax refund and exemption amount of export goods = 200×13%-13 =13 (ten thousand yuan)

(6) according to the regulations, if the tax amount left at the end of this period is >; Tax refund exemption in the current period: tax refund payable in the current period = tax refund exemption in the current period, that is, tax refund payable by the enterprise = 6.5438+0.3 million yuan.

(7) current tax allowance = current tax allowance-current tax refund = 13- 13=0 (ten thousand yuan)

(8) The tax deduction carried forward at the end of August is 65,438+09-65,438+03 yuan.