Financial issues--tax refund

Haha, tax refund is a special business resulting from the non-taxation of the part that is "exempted" from you.

Okay, let me explain it to you with your example: Assume that your business has no other domestic or export sales that month. Your export sales are 120 yuan, and the output tax is 17%, but because it is export sales, you are exempted from the tax. 13% (your example tells me 0.13) is 15.6 without VAT, and the output for that month is 4.8. In this way, when you file your tax return, it is output-input = 4.8-17=-12.2 (deductible), which means that your input There is 12.2 left. Next month, since you had sales last month, if the input tax on internal sales is actually less than your output, it should be 0, but there is still 12.2 in the system. What should I do? ...refund to you, which is a tax refund of 12.2 (the online one is the maximum tax refund amount)

Suppose you have other output items that wipe out last month’s input items, then the country will not refund the tax, and you will directly Exempting you from 13%

In fact, to put it bluntly, because you want to "exempt" your tax, your original input tax will be cleared to 0 (if the input is large, it will not be cleared and your maximum 13% will be refunded). "Input tax" for you