It feels very difficult to calculate the export tax rebate by the method of tax exemption and refund. I can't learn and I can't remember. Who can help me? Better give an example. thank you

I summed it up by myself: in a nutshell, general trading enterprises should first calculate how much value-added tax they have to pay for domestic sales (including the non-refundable part of exports).

If it doesn't arrive, it's a trade tax rebate.

The arrival of goods is divided into two situations:

1. When the final tax allowance is less than or equal to the current tax exemption amount, the current tax refund amount is equal to the final tax exemption amount.

2. When the final tax allowance is greater than the current tax rebate, the current tax rebate is equal to the current tax rebate.

One principle is the final tax credit and the current tax exemption and refund, whichever is smaller, whichever is larger.