Extended data:
First, foreign trade enterprises. The export tax policy of foreign trade enterprises implements "first exemption and retreat". "Exemption" tax refers to the exemption of output tax paid in export sales, and "refund" tax refers to the refund of input tax paid in export goods procurement. Therefore, the export products of foreign trade enterprises are exempt from VAT. Article 10 of the Provisional Regulations on Value-added Tax stipulates that the input tax on purchased goods or taxable services used for non-value-added tax taxable items, value-added tax exemption items, collective welfare or personal consumption shall not be deducted from the output tax. According to this regulation, if there is no domestic trade income, the input tax other than the export goods purchased by foreign trade enterprises shall not be deducted, such as the water and electricity charges paid for the purchase of fixed assets, the advertising fees paid, and the freight paid for the goods transported to ports and docks. Even if the VAT deduction certificate is obtained, the input tax amount shall not be deducted. If the certification is deducted, the input tax needs to be transferred out. Similarly, the special ticket for international freight forwarders obtained after the "reform of the camp" shall not be deducted from the input tax. If there is domestic trade income, the enterprise needs to judge whether the freight forwarder is domestic trade or foreign trade. If it is domestic trade expenses, the input can be deducted. For foreign trade, it belongs to the items exempted from value-added tax, and the input tax that has been certified and deducted can be transferred out. If the amount of domestic trade and foreign trade cannot be directly calculated, it can be calculated according to the proportion of domestic trade and foreign trade sales.
Second, production-oriented export enterprises. Production-oriented export enterprises implement zero VAT rate, that is, the policy of "exemption, credit and refund" and "tax exemption" refer to the self-produced goods exported by production enterprises, which are exempt from VAT in production and sales; "Deduction" tax refers to the input tax that should be refunded in raw materials, spare parts, fuel and power consumed by production enterprises to offset the taxable amount of domestic goods; "Refund" tax refers to the tax refund of the part that should be deducted in the current month when the input tax amount is greater than the taxable amount of the self-produced goods exported by the production enterprise.