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]