For the factory: FOB={{1-[Refund rate/(1+VAT rate)]}*RMB tax rate}/current exchange purchase price Formula analysis: FOB=(RMB tax-tax refund income)/exchange rate Among them: tax rebate income = RMB tax-included price * [tax rebate rate / (1 + VAT rate)] then: FOB={RMB tax-included-{RMB tax-included*[return rate/(1+VAT rate)]}}/exchange rate FOB={{1-[Refund rate/(1+VAT rate)]}*RMB tax rate}/Exchange rate For foreign trade companies: FOB={{{1-[Refund rate/(1+VAT rate)]}*RMB tax-included purchase price}+profit}/current foreign exchange purchase price or: FOB={{1-[Refund rate/(1+VAT rate)]}*RMB tax-included purchase price}/[current exchange purchase price*(1-profit rate)] Why does the exchange rate use the spot exchange purchase price? Exchange rate: The exchange rate used for foreign currency wire transfers, letter exchange or ticket exchange business. Generally, it is higher than the exchange rate of cash, because foreign currency cash is generally not circulated in the country. buying price: As long as you do not exchange the US dollar for RMB, the accounting is calculated into RMB at the middle price. If you change to RMB, the bank will calculate the current purchase price. The purchase price is the price that the bank is willing to pay when it receives the foreign currency. Domestic fees in the FOB include: 1. Processing and finishing costs; 2, packaging costs; 3. Custody fees (warehousing/rental, fire insurance, etc.); 4. Domestic transportation costs (warehouse to terminal); 5, the cost of documents (including commodity inspection fees, notary fees, consular visa fees, certificate of origin, license fees, storage fees, etc.); 6, shipping charges (shipping, lifting and barge fees, etc.); 7. Bank fees (discount interest, handling fees, etc.); 8. Estimated loss (loss, short loss, leakage, damage, deterioration, etc.); 9, postal and telecommunications charges (telegram, telephone, electrical, fax, e-mail, etc.). Commonly used foreign trade terms are: CIF USD total price = (FOB USD unit price * quantity + total freight and other miscellaneous charges) / [1- (1 + insurance premium rate) * insurance rate] CNF USD unit price = (FOB USD unit price * quantity + total freight and other miscellaneous charges) / quantity Woman Pullover,Knitted Pullover,Latest Pullover Women Sweater,Cashmere Scarf Co., Ltd. , http://www.cncashmeresweater.com