Tax refund exemption = general trade export × RMB foreign exchange quotation × tax refund rate of export goods.

Tax Allowance = Tax Allowance-the smaller of the calculated tax allowance and the tax allowance at the end of the current period.

2. VAT export duty-free transfer refers to tax transfer or duty-free transfer. After the value-added tax is paid for import and export commodities, the national tax or customs will pay part of the tax to the state treasury and part of it will be kept as tax deduction.