In fact, there is one less input item to be transferred out in your question, that is, the difference between the VAT rate and the refund rate for export sales must be transferred out as an input item.

\x0d\Input transfer out=20000*(17%-13%)=800.

Since it is not involved, I will explain it as above:\x0d\Export tax rebate is simply a refund of input tax. Because export is tax-free, there must be input tax when you buy materials. If it is sold domestically, there must be output tax, and then you have to pay value-added tax.

However, if export sales are tax-free, there will be no output, so the input tax will be retained as a credit. Therefore, the input tax will be refunded in the tax refund, which is the refund of the retained credit.

\x0d\The first situation: 2800 left as a credit, the tax refund is calculated as 2600, and there is still 200 left as a credit.

(The correct approach should be to refund 2000, 800 input and transfer out, and leave 2800-800 = 2000), but generally if a non-export company retains the balance, the balance will never be refunded. Even if your company is deregistered and goes bankrupt, the remaining balance will not be refunded.

Even if you pay a lot, you can't get it back.

Therefore, the export tax rebate is not a matter of preferential treatment, it is just a refund of your input tax.

In fact, it means that exports are tax-free. If exports are not tax-free, the output tax = 20,000*17% = 3,400, and the value-added tax paid = 3,400-2,800 = 600. In this case, there will be no tax refund, and taxes will have to be paid.

\x0d\ In the second case, the tax exemption, credit and refund amount is greater than the retained credit amount, and the excess part will have to pay urban construction tax and education surcharge. That is, 600 will be used as the tax calculation basis, and urban construction tax and education surcharge will be paid.