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.

The most commonly used conversion methods of FOB, CFR and CIF prices are as follows: FOB price =CFR price-freight =CIF price ×( 1- insurance premium × insurance rate)-freight.

Therefore, if an enterprise conducts export transactions at CIF price, the foreign freight, insurance premium, commission and financial expenses borne by the enterprise shall be deducted after the goods leave the country; If the transaction is conducted at CFR price, the freight shall be deducted.