1, tax refund amount = ex-factory price/(1+0.17) × v.

2 tax rebate = sales × export tax rebate rate

Description:

V stands for export tax rebate rate.

Ex-factory price = sales amount ×( 1+0. 17)

The sales amount will be listed on the VAT invoice.

Extended data

General trade export tax rebate

1, export tax rebate calculation formula:

Taxable amount in this period = output tax of domestic goods in this period+FOB price of export goods in this period × RMB quotation of foreign exchange × tax rate-total input tax in this period.

Current tax refund = FOB price of export goods × RMB foreign exchange quotation × tax refund rate

2, the export tax rebate calculation formula related instructions:

(1) The input tax in this period includes all domestic materials purchased in this period, utilities, transportation expenses allowed to be deducted, value-added tax collected by the customs in this period and other expenses that can be deducted according to the tax law.

(2) The foreign exchange quotation of RMB is determined by two methods stipulated in the financial system, namely, the quotation of the day announced by the state or the average quotation at the beginning and end of the month. Once the calculation method is determined, the enterprise shall not change it within a tax year.

(3) If the actual sales income of the enterprise is inconsistent with the amount declared by the export goods and recorded in the foreign exchange verification form, the tax authorities shall levy taxes according to the large amount and refund the tax according to the amount recorded in the export goods declaration form.

(3) If the tax payable is less than zero, it will be carried forward to the next period to deduct the tax payable.

References:

Baidu Encyclopedia _ Export Tax Refund