Calculation formula of foreign exchange cost of export tax rebate audit system:
The exchange cost of each export under the same commodity code and the same related number in the detailed declaration form of export tax refund = [tax payable+tax payable × (tax rate-tax refund rate)-consumption tax refundable] ÷ USD for export.
Association number 0080 10000 1
The serial number 000 1 is the pulley, the serial number 0003 is the brake drum, and the serial number 0004 is the hub. The commodity codes of three different commodities are all 8436990000. When calculating the replacement cost, the declaration system will calculate three commodities with different values and specifications according to the commodity code 8436990000, namely pulley 000 1, brake drum 0003 and hub 0004. Compared with the cost listed in the VAT invoice, pulley 000 1 is 0000.
Now, recalculate the actual exchange cost according to the purchase amount listed on the VAT invoice:
Serial number 000 1 actual purchase amount of pulley 28975+0
Actual replacement cost of pulley with serial number 000 1:
(28975.2 1+28975.2 1 * 0.04-28975.2 1 * 0. 13)/78 13.02 = 3.37[zSt+K；
Slightly below the normal range
The actual purchase amount of serial number 0002 transmission shaft is 3645.47.
Actual replacement cost of serial number 0002 transmission shaft:
(3645.47+3645.47 * 0.04-3645.47 * 0. 13)/670.62 = 5.00 tI5 * 0
Within the normal range.
The actual purchase amount of No.0003 brake drum is 4709.4.
No.0003 Actual replacement cost of brake drum:
(4709.4+4709.4*0.04-4709.4*0. 13)/974.56=4.40
Slightly below the normal range
The actual purchase amount of the serial number 0004 commodity wheel hub is 146 438+0.
Actual exchange cost of commodity hub 0004:
( 146.0 1+ 146.0 1*0.04- 146.0 1*0. 13)/23.62=5.63 `
Within the normal range.