1. Taxable amount in the current period = output tax of goods sold in the current period-(input tax in the current period-tax exemption and refund in the current period shall not be exempted or deducted)-tax allowance in the current period.

2. Amount of tax exemption and refund = FOB of export goods × RMB quotation of foreign exchange × tax refund rate of export goods.

III. Current tax allowance = current tax allowance and refund-current tax refund.

Export exemption, credit and tax refund refers to self-supporting export to production enterprises or entrusting foreign trade enterprises to export as agents? Self-produced goods are exempt from value-added tax in the production and sales of the enterprise.

"Offset" tax refers to the taxable amount of raw materials, spare parts and other paid taxes used by production enterprises to offset the taxable amount of domestic goods, which should be exempted or returned for self-produced goods exported by themselves or entrusted by foreign trade enterprises.

"Refund" tax refers to the fact that the self-produced goods exported by a production enterprise on its own account or entrusted by a foreign trade enterprise as an agent account for 50% or more of the total goods sales of the enterprise in the current period. In a quarter, if the amount of tax to be offset is greater than the tax payable but not fully offset, the tax authorities in charge of export tax rebate business will approve the tax refund for the tax that has not been offset completely.

Calculation method: tax basis? "Exemption, credit and refund" tax method calculates the "exemption, credit and refund" tax according to the FOB of export goods in the current period multiplied by the RMB quotation of foreign exchange. ?