Tax exemption, offset and refund returns summary table
Customs enterprise code: 
Taxpayer’s name:                                                          Tax owing period: Sep, 2018
Taxpayer’ s ID:                                                                                                                              In RMB Yuan    (list to Fen)
Items
No.
Current
Current year cumulative
Balance with VAT tax returns
(1)
(2)
(3)
First.
Exports
amount
Sales of exemption, offset and refund exporting goods and services(USD)
1=2+3
Including: Sales of exemption, offset and refund exporting goods(USD)
2
Turnover of taxable service exemption, offset and refund
3
Turnover of exemption, offset and refund exporting goods and services
4
Operating cost paid to non-experimental taxpayers
5
Tax amount of exemption, offset and refund exporting goods and services
6=4-5=7+8+9+10
Including: Sales of exporting goods with incomplete document or incomplete information
7
Sales of exporting goods with incomplete document information
8
Current exemption, offset and refund tax amount of taxable services with complete document
9
Current exemption, offset and refund tax amount of taxable services with incomplete document
10
Sales of exporting goods with complete document information in prior period
11
Exemption, offset and refund tax amount of taxable services with complete document in prior period
12
Sales of all exporting goods with complete document information
13=8+11
Exemption, offset and refund tax amount of all taxable services with complete document
14=9+12
Sales of tax exemption exporting goods and services(USD)
15
Sales of tax exemption exporting goods and services
16
Sales of all tax refund(exemption) exporting goods and services(USD)
17=1+15
Sales of all tax refund(exemption) exporting goods and services
18
Sales of tax non-refund(non-exemption) exporting goods and services
19
Second.
non-exemption, non-offset
or
non-deduction
tax amount
Export sales times balance of collection and refund tax rate
20=21+22
Including: Sales of exporting goods time balance of collection and refund tax rate
21
Exemption, offset and refund tax amount of taxable services times balance of collection and refund tax rate
22
Deductible amount of non-exemption, non-offset or non-deduction tax amount of carrying down exemption, offset and refund tax in prior period
23
Deductible amount of non-exemption, non-offset or non-deduction tax amount of exemption, offset and refund tax
24
Non-exemption, non-offset or non-deduction tax amount of exemption, offset and refund tax
25(if 20＞23+24, it is 20-23-24，or it is 0)
Deductible amount of non-exemption, non-offset or non-deduction tax amount of carrying down next period exemption, offset and refund tax
26=23=24-20+25
Third.
Taxable
amount
and
Exemption
or offset
tax amount
Exemption, offset and refund tax amount times tax refund rate
27=28+29
Including: Sales of exporting goods times tax refund rate
28
        Exemption, offset and refund tax amount of all taxable services times tax refund rate
29
Deductible amount of carrying down exemption, offset and refund tax amount in prior period
30
Deductible amount of exemption, offset and refund tax amount
31
Exemption, offset and refund tax amount
32(if 27＞30+31, it is 27-30-31, or it is 0)
Carry down next period deductible amount of exemption, offset and refund tax amount
33=30+31-27+32
Deductible amount of VAT tax returns in period ending
34
Calculate deductible amount of refund tax in period ending
35=34-25c
Current refund tax amount
Current refund tax amount
Current exemption and offset tax amount
Current exemption and offset tax amount
Export enterprise statement:
Authorizer statement:
Competent tax authorities:
The content filled in each column of this table is true, legal and consistent with actual export business. This declaration of export business does not belong to ”Four self and three absence” and other export business which is against the normal operating procedures. Otherwise, this enterprise is willing to bear the related responsibility.
Taxpayer:
deductibleFinancial administrator:
Legal representative(responsible person):                  DD MM YY
(If you have entrusted an agent with declaring, please complete the following information)
To deal with tax refund declaration matters of exporting goods, we now authorize the agent of our company, and any correspondence related to statement is considered reasonable to be sent to this agent.
Authorizer signature：
          DD MM YY
Handled by:
Checked by:
Responsible person:      DD MM YY
Notes: 1. This table has four copies. After review and signature by tax refund department, two copies should be returned to the enterprise, one of which should be as a attached table of the next VAT tax return. Tax refund department should keep one copy, and the superior tax authorities keep one.
2. In the (3) volume, “Balance with VAT tax returns” is the balance of “cumulative “ in the (2) volume confirmed by tax refund department declaration amount and cumulative amount corresponding to the item in VAT tax return. Enterprise should do adjustment of the corresponding account, and do the adjustment of VAT tax return in the next VAT tax declaration.