The tax basis is to calculate the tax refund amount according to the current FOB multiplied by the foreign exchange RMB quotation.

tax payable in the current period = output tax of domestic goods in the current period+FOB of export goods in the current period × RMB quotation of foreign exchange × tax rate-(all input tax in the current period+taxable value of duty-free imported materials written off by the customs in the current period × tax rate).

amount of tax refund in the current period = FOB of export goods in the current period × foreign exchange RMB quotation rate × tax refund rate-taxable value of duty-free imported materials written off by the customs in the current period × tax refund rate

duty-free imported materials are regarded as tax paid (hereinafter referred to as "simulated deduction"). = composition of duty-free imported materials written off by customs in the current period taxable value × expanded data of tax rate

Tax amount that is not deducted or refunded for current export goods = FOB of current export goods × RMB quotation of foreign exchange × (tax rate-tax rebate rate)-composition of duty-free imported materials written off by customs in the current period taxable value × (tax rate-tax rebate rate)

Tax payable in the current period = output tax amount of current domestic goods-(all input tax in the current period If the export goods account for less than 5% of the total sales in the current period, the input tax that has not been fully deducted in the current period (the taxable amount is negative) must be carried forward to the next period to continue to be deducted, and tax refund is not allowed; If the export goods account for more than 5% of the total sales and the tax payable at the end of the quarter is negative, you can apply for tax refund; The formula is:

(1) The current tax payable is negative and absolute &; lt; (FOB export goods in this quarter × foreign exchange RMB quotation-duty-free imported materials in this quarter constitute taxable value) × when the tax refund rate is:

tax payable = absolute value of tax payable

(2) the current tax payable is negative and the absolute value is ≥ (FOB export goods in this quarter × foreign exchange RMB quotation-duty-free imported materials in this quarter constitute taxable value) × when the tax refund rate is:

tax payable =

(3) The input tax amount deducted in the next period = the input tax amount not deducted in this period-the tax refund amount.

Baidu encyclopedia-export tax rebate