当期应纳税额T=当期内销货物的应纳税额+ [(s1-c1)×r1-c2×r3]-(s1-c1)×r2……………………………………………公式⑥其中当期出口货物销售额为s1,免税购进原材料价格为c1,当期出口货物所耗用的可抵扣项目金额为c2,出口货物征税率为r1,出口货物退税率为r2,可抵扣项目平均抵扣 Current tax payable T = Tax payable of goods sold in the current period + [(s1-c1) × r1-c2 × r3] - (s1-c1) × r2 ... formula ⑥ where the current export sales of s1, tax-free purchase of raw materials for the price of c1, the current export of goods consumed by the amount of deductible items c2, the export tax rate of goods r1, export tax rebate rate of r2 , The average deductible deduction items