对税法中免、抵、退计算公式的庸俗理解（A vulgar understanding of the formula of free, offset and retreat in the tax law）.doc

对税法中免、抵、退计算公式的庸俗理解（A vulgar understanding of the formula of free, offset and retreat in the tax law） Calculation method of exemption, arrival and retreat tax (1) The current tax payable = current domestic goods output tax - (current income tax: the current tax exemption shall be exempted and deductible) - the remaining tax credit The current refund shall be exempted from tax deduction and exports of goods FOB = RMB exchange rate * * (export goods tax rate, the tax refund rate for export goods) - tax exemption shall be exempted from tax deduction and deductions Exemption, offset, tax refund, exemption or deduction of tax amount = tax free purchase of raw material price * (export tax rate - export goods tax rebate rate) Duty free purchase of raw material price = CIF of goods plus customs duty and consumption tax (2) refund tax = exports of goods FOB * * RMB exchange rate and export goods tax refund tax deductions Exemption and deduction of tax deduction amount = duty free purchase of raw material price * export goods rebate rate (3) the calculation of the amount of tax payable and the amount of tax exempt from tax in the current period 1, such as the current period of the remaining tax credits = = the current exemption, deduction, refund, then Current tax amount = the amount of tax remaining at the end of the current period The current exemption and exemption amount = the current exemption, offset and refund amount should be refunded in the current period 2, such as the current end of the amount of tax credits, the current exemption, deduction, refund, then The current amount of tax refund shall be equal to the current exemption, deduction and refund Current exemption amount = 0 These are the formulas for the exemption and deduction from the books, and I think there are few people who do not have a headache when they see this pile of formulas. To remember this pile of formulas is a very painful thing to do in exams or in practical applications. I think if you dont hav