欢迎扫描下方二维码关注： 产企业出口非自产货物,免征增值税,相应 的进项税额抵减应纳增值税额（不包括适用 增值税即征即退、先征后退政策的应纳增值 税额），未抵减完的部分予以退还。 0 免退税 不具有生产能力的出口企业或其他单位 出口货物劳务，免征增值税，相应的进项税 额予以退还。 当期免抵退税额抵减额=当期免税购进原 材料价格×出口货物退税率 3.当期应退税额和免抵税额的计算 3 计算公式不同 ● 免抵退税 生产企业出口货物劳务增值税免抵退 税，依下列公式计算: 1.当期应纳税额的计算 当期应纳税额=当期销项税额-（当期进 项税额-当期不得免征和抵扣税额) 当期不得免征和抵扣税额＝当期出口货 物离岸价×外汇人民币折合率×（出口货物 适用税率-出口货物退税率）-当期不得免征 和抵扣税额抵减额 当期不得免征和抵扣税额抵减额=当期免 税购进原材料价格×（出口货物适用税率-出 口货物退税率） 2.当期免抵退税额的计算 当期免抵退税额＝当期出口货物离岸价 ×外汇人民币折合率×出口货物退税率-当期 免抵退税额抵减额 (1) 当期期末留抵税额≤当期免抵退税 额，则 当期应退税额＝当期期末留抵税额 当期免抵税额＝当期免抵退税 ...

Core Viewpoint - The article discusses the calculation methods for export tax refunds and exemptions, focusing on the criteria and conditions for cross-border e-commerce enterprises to apply for these tax benefits. Group 1: Tax Refund Calculation - The current tax refund amount is calculated based on the current exempt purchase price of raw materials multiplied by the export goods tax refund rate [2] - The tax basis for VAT refunds on exported goods is the actual Free on Board (FOB) price [3] - For goods processed and exported, the tax basis is determined by the FOB price minus the amount of customs bonded imported materials included in the exported goods [4] Group 2: Conditions for Cross-Border E-Commerce Enterprises - Cross-border e-commerce export enterprises must meet four conditions to apply for VAT and consumption tax refunds: they must be general VAT taxpayers, have registered for export tax refunds, have customs export declarations, and ensure that the export goods are received within the refund application period [15][17] - The tax basis for VAT refunds on exported goods is the amount specified on the VAT special invoice or the customs import VAT payment certificate [7][8] Group 3: Specific Cases and Examples - For foreign trade enterprises exporting goods (excluding commissioned processing and repair goods), the tax basis for VAT refunds is the amount indicated on the VAT special invoice for purchased export goods [7] - In cases of commissioned processing and repair goods, the tax basis is the processing and repair fees indicated on the VAT special invoice [8]