Under which subject should the export tax rebate receivable be accounted for under the new accounting standards?

The export tax rebate of value-added tax is accounted for in the subject of "other receivables-subsidies receivable", not included in the income of enterprises, not included in the taxable income of enterprises, and not subject to enterprise income tax.

(1) When goods are exported and revenue is confirmed, the following accounting treatment shall be made according to export sales (FOB): Debit: accounts receivable (or bank deposits, etc. Loan: income from main business (or other business income, etc.). ).

(2) At the end of the month, according to the "tax exemption and refund" calculated in the summary declaration form of tax exemption and refund, do the following accounting treatment: debit: main business cost loan: tax payable-value-added tax payable (transferred-out input tax)

(3) At the end of the month, according to the "tax refund amount" calculated in the summary declaration form of tax exemption and refund, do the following accounting treatment: debit: other receivables-subsidized loans receivable: taxes payable-value-added tax payable (export tax refund).

(4) At the end of the month, according to the "tax allowance" calculated in the summary declaration form of tax exemption and refund, the following accounting treatment is made: debit: tax payable-value-added tax payable (export tax refund for domestic products) and credit: tax payable-value-added tax payable (export tax refund).

(5) When receiving the export tax rebate, do the following accounting treatment: debit: bank deposit loan: other receivables-subsidies receivable consumption tax export tax rebate, which offsets the product sales cost and does not constitute enterprise income. But its essence is to increase the taxable income of enterprises in disguise.