（1） Tax calculation method of VAT exemption, deduction and refund for export goods of production enterprises
According to the provisions of GSF  No. 11, the "exemption, credit and refund" of export goods of production enterprises shall be calculated according to the FOB price of export goods and the tax rebate rate of export goods.The FOB price of the export goods is subject to the FOB price of the export invoice (initiated by the agent, the export invoice can be issued by the consignor or), and should be deducted if sold under other price conditions.Accounting system reduces freight, insurance, commission, etc. for export sales revenue.If there is a difference between the amount declared and the amount actually paid, the next tax refund will be declared (or adjusted at the end of the year).If the export invoice can not accurately reflect the FOB price, the enterprise shall declare the tax of "tax exemption, offset and refund" according to the actual FOB price.The tax authorities have the right to abide by the "Regulations of the Republic of China on the administration of tax collection" and the "Provisional Regulations of the Republic of China on value added tax".And other relevant regulations to be approved
Current tax payable
Current tax payable = product tax amount of goods sold in the period - (current input tax - spot tax exemption and reduction)
Tax exemption calculation
Tax exemption = FOB export price × RMB price of foreign exchange × tax rebate rate of export commodities tax exemption and refund amount
Tax exemption = price of tax-free purchase of raw materials × export tax rebate rate
Tax free purchase of raw materials includes domestic purchase of duty-free raw materials and import processing of duty-free imported materials.The price of duty-free imported processing materials is the taxable price.
The taxable price of duty-free imported materials = CIF price of goods + customs duties + customs duties
Calculate current tax rebate and current tax exemption
1. At the end of the current period, the tax refund amount is less than the current tax exemption amount, and the current tax refund amount is equal to the end of the current tax credit period
Current tax exemption = current tax exemption - current tax refund
2. When the current tax amount at the end of the current period is greater than the current tax refund amount, the current tax refund amount = the current tax refund amount
Current tax exemption = 0
"Tax at the end of the current period" is the "after tax amount" of the current "VAT tax return".
Tax exemption and tax refund shall not be exempted or calculated
Tax exemption and tax exemption amount = current FOB export price × foreign exchange RMB price × (export tax rebate rate of export commodities export tax rebate rate) - tax exemption and tax exemption amount 
The tax-free tax rebate shall not be tax-free and deductible. The tax credit = the price of tax-free purchase of raw materials × (tax rate of export goods tax refund rate of export goods).
For the export business of new export business within 12 months from the date of the first export business, the current tax rebate shall not be calculated.The current allowance is equal to the current allowance; the carry forward will continue to be deducted in the next period.From the 13th month, the refund amount will be calculated according to the refund formula.
3. Tax base of consumption tax
The taxable price of value-added tax calculated according to the ad valorem tax rate is the taxable price of consumption tax commodities exported by the production enterprise on its own or entrusted foreign trade enterprise; the quantity of fixed interest rate quota is based on the export quantity and is exempted.Sales tax.
In addition, the export sales of processed export goods are tax-free income, and the tax refund amount is not calculated.