after all the enterprises have gone through the examination and approval procedures for tax reduction and exemption, the tax authorities should refund the new products with tax reduction and exemption, and at the same time, according to the regulations, the new products will be returned with tax reduction and exemption. Enterprises should transfer the returned product tax or value-added tax to the production development fund. However, in practice, some enterprises also transfer the refunded tax with tax exemption to the production development fund, accounting for it as debit and bank deposit, and crediting it as' special potential fund'. 1. According to the current policy, if a new product is approved, the product tax and value-added tax will be reduced or exempted at the same time, and if it is returned, it will be refunded at the same time. Urban construction tax and education surcharge are calculated on the basis of actually paid product tax and value-added tax. The reduction or exemption of product tax and value-added tax makes the' supplementary tax fee' lose its calculation basis, so there is no exemption or calculation. Second, new products are exempted from product tax and value-added tax. The tax relief is transferred to the production development fund. The purpose of not increasing profits is to support technological transformation and encourage product upgrading. Urban construction tax and education surcharge are completely different from product tax and value-added tax in terms of use and care direction, or have nothing to do with it.