(1) The enterprise receives the consumption tax that is collected first and then returned.

(2) The production enterprise entrusts the foreign trade enterprise to export the consumption tax of taxable consumer goods.

Specific examples:

1. The value-added tax output tax obtained by the enterprise from selling goods and the cash obtained from the tax refund for export products according to regulations shall be reflected separately. In order to calculate the cash flow of this project, the enterprise should set up two detailed accounts: accounts receivable and notes receivable under payment and value-added tax. Accounts receivable (notes receivable)-payment for goods is used to adjust and calculate the cash received from selling goods and providing services.

2. In addition to VAT refund, enterprises also have other tax rebates, such as income tax, consumption tax, customs duties and additional tax rebates for education fees. These refunded taxes and fees are reflected in the money actually received.

The taxes and fees paid in the cash flow statement include the taxes and fees actually paid by the enterprise in this period, including value-added tax, business tax, enterprise income tax, stamp duty, urban construction tax, education surcharge, riverway fund, consumption tax, deed tax, property tax and land value-added tax. It should be noted that withholding personal income tax is not within this scope.

Formula: various taxes paid: (excluding farmland occupation tax and returned VAT income tax)

= income tax+main business tax and surcharge+tax payable (VAT paid)+consumption tax+business tax+customs duty+land value-added tax+property tax+vehicle and vessel use tax+stamp duty+education surcharge+mineral resources compensation fee.

What do you mean by tax refund? In fact, it can also be said that tax return mainly refers to the situation of immediate refund, first levy and then return, which will not happen in general enterprises. The output tax should analyze and fill in the cash received from selling goods and providing services.

Legal basis:

The first paragraph of Article 51 of the Law on the Administration of Tax Collection stipulates that if the tax paid by a taxpayer exceeds the taxable amount, the tax authorities shall refund it immediately after discovering it; The second paragraph stipulates that if a taxpayer discovers it within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax plus interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification.

2. Article 78 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that the tax authorities shall go through the refund procedures within 10 days from the date of discovery; If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund.