Legal analysis: products with tax refund rate of 0 are products with tax refund cancelled; Generally speaking, it is a product that is not encouraged or restricted by the state. According to the regulations, it should be regarded as domestic sales, and the accounting treatment is based on domestic sales, recording domestic sales income, extracting sales items, and deducting the corresponding input tickets. If this product must be exported, we can only consider the factor of tax rebate when quoting with foreign businessmen. Non-refundable export means that the taxes paid before these goods are exported are not refundable. The export tax rebate rate is zero, so this policy is applicable. Goods with zero export tax rebate rate are regarded as domestic sales, and the output tax is accrued. The specific operation is: export income is included in the main business income. Tax refund receivable is not calculated. Then calculate the output tax according to the following formula: 1. The general taxpayer exports the above goods by general trade, and the formula for calculating the output tax is: output tax = FOB price of exported goods × RMB foreign exchange rate ÷( 1+ statutory VAT rate) × statutory VAT rate 2. General taxpayers export the above goods in the form of import, processing and export trade. And the formula for calculating the taxable amount of small-scale taxpayers exporting the above-mentioned goods (all belong to the input deduction taxable amount = (FOB price of export goods × foreign exchange RMB quotation) ÷( 1+ collection rate) × collection rate).

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.