The calculation of VAT refund for export goods of foreign trade enterprises shall be based on the taxable amount indicated on the special VAT invoice for the purchase of export goods and the tax refund rate for export goods.
Basic calculation formula:
Tax Refund Amount = Foreign Trade Purchase Amount excluding VAT × Tax Refund Rate
Or = quantity of exported goods × weighted average unit price × tax rebate rate
(1) For one-ticket export corresponding to one-ticket purchase and multi-ticket export corresponding to one-ticket purchase, the calculation formula of tax refund is:
Tax refund amount = quantity of exported goods × purchase price × tax refund rate
(2) For one-ticket export corresponding to multi-ticket purchase mode, the calculation formula of one-ticket export corresponding to multi-ticket purchase under the same association number is (calculated according to the same commodity code):
Tax Refund Amount = Export Quantity × Weighted Average Unit Price × Average Tax Refund Rate Calculated by Purchase.
Weighted average unit price = ∑ tax amount per purchase/∑ quantity per purchase.
Average tax refund rate calculated by purchase = ∑ tax refund amount per purchase/∑ tax amount per purchase.
(3) For multi-ticket export corresponding to multi-ticket purchase mode, the calculation formula of multi-ticket export corresponding to multi-ticket purchase under the same association number is (calculated according to the same commodity code):
Tax Refund Amount = Total Number of Effective Exports × Weighted Average Unit Price × Average Tax Refund Rate Calculated by Purchase.
Total effective export quantity = effective export quantity in Σ related number (purchase quantity in Σ related number or less)
Weighted average unit price = ∑ taxable amount of each purchase in the associated number/∑ quantity of each purchase.
Average tax refund rate calculated by purchase = ∑ tax refund amount per purchase/∑ tax amount per purchase.
(4) Calculate the actual refund amount of each export by weighted average within the associated number, and there is no balance between export and purchase.