1, tick, tax exemption and deduction in this period are not allowed. FOB of export goods × foreign exchange RMB brand; Price x (tax rate-tax refund rate), if there is a demand for duty-free procurement of raw materials, it needs to be deducted from the export price;

2. Offset, tax payable in the current period, domestic sales-(input-tick)-tax offset in the previous period;

3. Calculation scale, tax exemption amount, FOB of export goods × RMB quotation of foreign exchange × tax refund rate;

4, compare, compare with the scale, whoever presses down will retreat. Offset-Proportion = tax amount to be retained in the next period;

5. Tax allowance, proportion = tax allowance.

Second, analyze the details

Export tax exemption refers to the self-produced goods exported by production enterprises or entrusted by foreign trade enterprises, which are exempted from the value-added tax in the production and sales of the enterprises. Tax credit refers to the tax paid for raw materials, spare parts and other consumable goods exported by production enterprises or entrusted by foreign trade enterprises to offset the tax payable for domestic goods. Tax rebate means that the self-produced goods exported by production enterprises or entrusted by foreign trade enterprises account for 50% or more of the total sales of goods in the current period.

III. Export tax exemption and refund declaration process

After the goods are exported and financial sales are carried out according to the regulations, the production enterprise shall declare the value-added tax payment and tax exemption declaration to the tax authorities within the statutory value-added tax declaration period. Through the declaration, the tax authorities can grasp the complete and incomplete data of export documents of export enterprises, and analyze the impact of export enterprises on tax exemption and tax refund respectively under the condition of complete and incomplete export documents through these data, so as to analyze the changes of tax sources and grasp the tax progress. After going to the tax authorities for pre-examination, read the pre-examination feedback information into the export tax refund declaration system, and adjust the declaration data according to the feedback doubts.