(1) the calculation of tax exemption, offset and refund for domestic production enterprises (including new foreign-invested enterprises):

(1) the amount of tax payable in the current period = the amount of tax on the goods sold in the current period - (the current input tax - the tax exemption, deduction and rebate of export goods) in the current period.

(2) the amount of tax exemption, deduction and rebate of export goods in the current period = the FOB price of current export goods * foreign exchange Renminbi price x (value added tax rate - tax rebate rate).

When the export sales of manufacturing enterprises account for 50% of the total sales volume and the negative tax payable at the end of the quarter, the tax rebate should be calculated according to the following formula:

(1) when the amount of tax payable is negative and the absolute value is equal to the FOB price of the export goods of this quarter, the foreign exchange Renminbi price x tax rebate rate:

The current tax refund should be the FOB price of the export goods, the foreign exchange price and the tax rebate rate.

(2) when the tax payable is negative and the absolute value is the FOB price of the export goods in the current quarter, the foreign currency renminbi price * tax rebate rate: the tax refund = the absolute value of the tax payable.

(two) the production enterprises import materials and parts processed and re exported in the form of "import processing" trade, and calculate the exemption, offset and refund tax according to the following formula:

(1) the amount of export goods not exempted, deducted and rebate in the current period = the FOB price of current export goods * foreign exchange Renminbi price (tax rate - tax rebate rate) - the customs duty on cancellation of the imported taxable goods at the current time.

The formula "set up the taxable price of the duty exemption import materials at the current time" shall be mastered in principle when the customs calculates the value of the VAT exemption.

(2) the remaining "exemption, offset and refund" tax formula is implemented according to the foregoing formula.

The term "current period" in the above formula refers to the "half year (season, month)" or "this year", and the term "first period" refers to "first half year (season, month)" or "last year".

(three) calculation of export tax rebates for production enterprises without import and export operation rights

(1) no tax refund for export goods in the current period = the FOB value of current export goods * foreign exchange Renminbi price x (tax rate - tax rebate rate).

(2) the input tax for accumulative export goods during the current period = the total accumulated tax amount accumulated during the current period (* cumulative sales volume for the current period, total sales volume of all goods during the current period)

The amount of the accumulated export goods should be repaid in the current period = the accumulated tax on the accumulated export goods during the current period.

(four) export tax rebate calculation for external repair and repair (foreign trade enterprises)

The amount of tax payable = repair repair amount * tax rebate rate.

(five) the calculation of tax rebates for goods exported by export enterprises after processing and recovery.

The amount to be repaid is (= the sum of invoice receipts and raw materials for the processing of goods, etc.) the tax rebate rate.

(six) calculation of export tax payable for export enterprises

The tax payable on consumption tax = factory sales volume of export goods (export volume) * tax rate (unit tax).

(seven) the input tax for exported goods exported by small scale taxpayers should be calculated according to the following formula:

Sales amount listed in ordinary invoices (including VAT)

= - * tax rebate rate

Tax amount (1+ levy rate)