1. In the accounting treatment of export tax rebate for calculating value-added tax, it is one of the key points of tax inspection to transfer out the current "tax amount that cannot be reduced or exempted" as input tax.

Borrow: production cost

Loan: Taxes payable-VAT payable (input tax transfer out)

2. When calculating the current "tax exemption amount", that is, the tax refund limit, the export amount used is the export amount of the previous period with tax refund income and complete documents, not the current month. Every month is deducted monthly (next month is deducted according to this month's exports).

Everything else is relatively simple.