The calculation method is as follows:

1. Export tax refund amount = (VAT invoice amount)/(1+VAT rate)*export tax refund rate.

2. If your company only has export business, the export tax rebate is the export income of the exported goods × the tax refund rate of the exported goods. If your company has both export business and domestic sales business, you must collect all the documents. There is value-added tax payable in the month. The export tax rebate calculated by the export sales revenue with all the documents collected in that month × the export commodity tax rebate rate is the export rebate for domestic sales.

3. There is no need for tax refund. There is an excess tax credit for the month when all the documents are collected. The amount of retained tax is greater than the export tax refund calculated by the export sales revenue × the export commodity tax rebate rate for the month when all the documents are collected.

4. The tax refund for the current month is the export tax refund amount calculated by the export sales revenue with all the documents collected in the current month The export tax refund amount is calculated based on the commodity tax refund rate. The tax refund for the current month is the retained tax credit, and the balance is the export reduction domestic sales.

Supplementary information:

Export tax rebate refers to a measure by the state to use tax leverage to reward exports. Generally divided into two types: one is the refund of import taxes, that is, when the export enterprise uses imported raw materials or semi-finished products and processes them into products for export, the import taxes paid are refunded; the other is the refund of domestic taxes paid, that is, when the enterprise When the goods are declared for export, the domestic taxes paid for the production of the goods will be refunded. Export tax rebates are conducive to enhancing the competitiveness of domestic products in the international market and are adopted by countries around the world.

Tax refund conditions

(1) The goods must be within the scope of value-added tax and consumption tax. The scope of collection of value-added tax and consumption tax includes all value-added taxable goods except tax-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer products listed for consumption tax such as tobacco, alcohol, and cosmetics.

(2) It must be goods declared for export out of the country. The so-called export refers to the export gateway, which includes two forms: self-operated export and entrusted agent export. Distinguishing whether goods are declared for customs departure and export is one of the main criteria for determining whether goods fall within the scope of tax refund (exemption). Unless otherwise specified, any goods sold domestically and leaving the country without customs declaration shall not be regarded as exported goods and tax refunds shall be granted, regardless of whether the exporting enterprise settles the goods in foreign exchange or RMB, and regardless of how the exporting enterprise handles it financially.

(3) The goods must be financially processed for export sales. Tax refund (exemption) can be applied for exported goods only after they have been financially processed for export sales. In other words, the provisions on export tax refund (exemption) only apply to trade export goods, and to non-trade export goods, such as donated gifts, goods purchased by individuals in the country and taken out of the country (other regulations apply). Except), samples, exhibits, mailed items, etc., because they are generally not sold for financial purposes, tax refunds (exemptions) cannot be made according to current regulations.

(4) The goods must be goods that have been collected and written off. According to current regulations, the export goods for which export enterprises apply for tax refund (exemption) must be goods for which foreign exchange has been received and verified by the foreign exchange management department.