1。 If you are a duty-free production enterprise, then the input tax is the tax generated when you buy raw materials, including domestic input tax and import value-added tax. Output tax is a tax levied only at the time of sale. There is no input tax for export sales and domestic sales, but there will be output tax for domestic sales. You are not clear about the concepts of input tax and output tax.

2。 Taxable amount of the enterprise in the current period = output tax of domestic goods in the current period-(input tax in the current period-input transfer out)-pre-tax allowance.

The input transfer-out of a tax-free enterprise shall include the non-deductible tax amount for export = (FOB export sales-amount of duty-free imported raw materials) × (export goods tax rate-export goods tax rebate rate).

I don't know if the -30000 in your topic includes input and output.

3。 If the reserve of 30,000 yuan already includes the transfer of input, then the current reserve is-30,000 yuan. At this point, it doesn't mean that if you have a reserve, you will have the same tax refund. You must compare with the tax-free input, and whoever takes less will take less. therefore

Tax refund exemption amount = (FOB export-duty-free imported raw materials) *15% =100 *15% =150,000.

30,000

Broadly speaking, if the amount of retained funds is greater than 6.5438+0.5 million, then the possible tax refund amount is 6.5438+0.5 million.

4。 Exemption has nothing to do with output tax and input tax, so don't rely on input tax or output tax. This is a formula.

Tax Allowance = Tax Allowance-Tax Refund =15-3 =120,000.