Current tax payable = current domestic goods output tax-current tax exemption and refund.

Tax Exemption and Refund in Current Period = Input Tax in Current Period-Tax Exemption and Refund for Export Goods in Current Period.

Tax amount that is not deducted and refunded for export goods in the current period = FOB price) ×××× (VAT rate-tax refund rate) for export goods in the current period.

The tax basis for how to calculate the tax rebate of export goods consumption tax is determined according to the special payment book for purchasing export goods consumption tax and the special payment book for customs import consumption tax. If ad valorem consumption tax is levied, it is the amount of purchased export goods that have been levied and not deducted from the taxable amount of domestic taxable consumer goods; If the consumption tax is levied according to a specific quantity quota, it refers to the quantity of purchased export goods that have been levied but not deducted from the taxable amount of domestic taxable consumer goods; If it belongs to the compound consumption tax, it shall be determined separately according to the ad valorem rate and the tax basis of a specific quantity quota. Consumption tax rebate amount = ad valorem consumption tax rebate base × proportional tax rate+specific tax rebate base × fixed tax rate.

The condition of export tax rebate (1) must be the goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax. The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "no refund if there is a levy". (2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded. Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions. (3) It must be the goods for financial export. Export goods can only be refunded (exempted) after they are financially sold and exported. That is to say, the provisions of export tax refund (exemption) are only applicable to trade export goods, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold. (4) It must be the goods that have been received and written off. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments. The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time.

To sum up, it is Bian Xiao's relevant answer on how to calculate the export tax rebate, hoping to help you.

Legal basis:

Measures for the Administration of Tax Reduction and Exemption of Import and Export Goods by Customs

Article 5

In any of the following circumstances, if the competent customs cannot issue a confirmation opinion within the time limit specified in the first paragraph of this article, it shall explain the reasons to the applicant for tax reduction or exemption:

(2) It is necessary to test and identify the goods to determine whether they meet the relevant preferential import and export tax policies.

In case of the circumstances specified in the second paragraph of this article, the competent customs shall issue a confirmation opinion on the taxation, tax reduction and exemption of import and export goods within 10 working days from the date when the circumstances are eliminated, and issue a Notice of Confirmation of Tax Reduction and Exemption.