1. Accounting treatment for export tax rebates of manufacturing enterprises: (1) When goods are exported and revenue is recognized, the following accounting treatment is performed based on export sales (FOB price):

Debit: Accounts receivable (or bank deposits, etc.)

Loans: Main business income (or other business income, etc.)

(2) At the end of the month, according to the "Tax Exemption, Credit and Refund Summary Report" "The amount of tax exemption, credit and refund that is not exempt and deductible" is calculated as follows:

Debit: Main business costs

Credit: tax payable - -VAT payable (input tax transferred out)

(3) At the end of the month, the following accounting treatment is performed based on the "tax refundable amount" calculated in the "Tax Exemption, Credit and Refund Summary Report":

Debit: Subsidy receivable - export tax rebate

Credit: Tax payable - value-added tax payable (export tax rebate)

(4) At the end of the month, according to the "Exemption and Credit Exemption" The "tax exemption and credit amount" calculated in the "Tax Refund Summary Return Form" is subject to the following accounting treatment:

Debit: tax payable - value-added tax payable (export deduction for domestic sales tax payable)

Credit: Tax payable - Value-added tax payable (export tax refund)

(5) When receiving the export tax refund, the following accounting treatment is performed:

Debit: Bank deposit

Credit: Subsidy receivable - export tax rebate 2. Accounting processing of export tax rebate for foreign trade enterprises:

(1) When goods are exported and revenue is recognized, the export tax refund shall be based on export sales The amount (FOB price) is subject to the following accounting treatment:

Debit: accounts receivable (or bank deposits, etc.)

Credit: main business income (or other business income, etc.) ( 2) At the end of the month, the following accounting treatment is performed based on the difference between tax collection and refund:

Debit: main business costs

Credit: tax payable - value-added tax payable (input tax transferred out) ( 3) At the end of the month, the following accounting treatment is performed based on the "tax refund amount due" calculated in the "Foreign Trade Enterprise Export Tax Refund Summary Report":

Debit: Export Tax Refund Receivable

Credit: Receivable Tax payment - value-added tax payable (export tax refund) (4) When receiving the export tax refund, the following accounting treatment will be done:

Debit: bank deposit

Credit: export receivable Tax refund