According to the provisions of Announcement No. 61 of the State Administration of Taxation in 2013, since the enterprise has not yet made a declaration for tax exemption, offset and refund when exporting, it does not need to consider the impact of tax exemption, offset and refund. The enterprise only needs to check whether the export business is Revenue should be recognized for processing, and the general accounting treatment is as follows:

Debit: accounts receivable, etc.,

Credit: main business income—exemption of export income

< p>At the same time, the costs are carried forward, because there is no need to consider the impact of tax exemptions, offsets and refunds at this time, so there is no need to transfer the non-exemption and tax deductions to operating costs. The accounting treatment is as follows:

Debit: Main business Business costs,

Credit: Inventory of goods.