A: Please refer to the following specific topics:

1. The tax refund income received should be recorded as "non-operating income", so the accounting entries are as follows: debit: bank deposit loan: non-operating income.

2. Non-operating income refers to all kinds of income confirmed by enterprises that are not directly related to the production and business activities of enterprises. Non-operating income mainly includes: non-current assets disposal income, non-monetary assets exchange income, debt restructuring income, payables that cannot be paid due to creditors' reasons, government subsidies, additional return of education fees, fines, donations, etc.

3. The value-added tax refunded by preferential policies (such as welfare enterprises) shall be included in "subsidy income".

Tax refund refers to the refund of taxes paid by taxpayers by the state according to regulations. Preferential tax refund is a form of tax expenditure, that is, the tax refund given by the state to encourage taxpayers to engage in or expand certain economic activities. It usually includes export tax rebate, reinvestment tax rebate, re-export tax rebate, overpayment tax rebate and other forms. Since the international financial crisis in 2008, China has greatly increased the export tax rebate rate.

If a taxpayer overpays enterprise income tax and still overpays after the annual settlement, the taxpayer may apply for tax refund. If the taxpayer fails to apply for tax refund, it will be refunded by the tax authorities after verification. If you don't want to apply for tax refund, you can declare it to the tax authorities and deduct the future tax payable. If you don't apply for tax refund, it won't affect your future tax payment.

How to calculate the tax of export tax rebate?

(1) When purchasing export commodities, borrow: taxes payable for export commodities in stock-value-added tax payable (input tax) loan: bank deposit (accounts payable).

(2) After the goods are exported, according to the difference between tax rate and tax refund rate, calculate the difference between tax collection and tax refund and the amount of export tax refund receivable: main business cost (difference between tax collection and tax refund) export tax refund loan receivable: tax payable-value-added tax payable (transferred-out input tax)-value-added tax payable (export tax refund).

(3) Receiving export tax refund, borrowing: bank deposit loan: export tax refund receivable.

What subjects does the tax refund include? Obviously, we usually record it as non-operating income, which is used to calculate the inflow unrelated to daily operations. If the overpaid tax is not discovered by ourselves, it can also be voluntarily returned by the tax authorities, but the tax refund is time-sensitive, generally ranging from 10-30 days.