Foxtrot Co Inc is a VAT general taxpayer, manufacturing and exporting cosmetics, and provided the following information for the April 2022 VAT period : Source of Raw Materials Price (RMB) China domestically (local) sourced raw materials 1,536,900 In addition to any input VAT on the raw materials (as above), Foxtrot Co Inc will have other input VAT relating to the production process of RMB 283,500. Foxtrot Co had a net VAT Creditable amount carried forward from the March 2022 VAT period, to the amount of RMB 34,350 . All the finished goods will be exported overseas for USD 496,106. Except where stated otherwise, all amounts are exclusive of any applicable VAT. The Output VAT rate applicable to all local sales =13% The export VAT Refund rate for cosmetics =10% Exchange rate :6.5 RMB per 1 USD Required : Calculate the amount of the export VAT Payable / Creditable / Refundable / Refund (if any) for April 2020, by answering Questions 33 to 40 below : ( Step 1) Calculate "Non-Exempted and Non-Creditable VAT" : 214,595557,94592,60696,741 ( Step 2) Calculate VAT Payable / Creditable / Refundable for the current VAT period : (34,350) VAT Creditable 239,829 VAT Payable (252,492) VAT Refundable (420,906) VAT Refundable ( Step 3) Calculate "VAT Exempted, Creditable and Refundable" for the current VAT period (44,649) Not applicable : No VAT refund \& No VAT Creditable Carry-forward amount (208,364) (322,469) (Step 4) Calculate VAT Refund and / or VAT Creditable Carry-forward amount, if applicable, for the current VAT period : (44,649) Actual VAT refund \& No VAT Creditable Carry-forward amount Not applicable : No VAT refund \& No VAT Creditable Carry-forward amount (322,469) Actual VAT Refund \& (98,437) VAT Creditable Carry-forward amount (208,364) Actual VAT Refund \& (44,128) VAT Creditable Carry-forward amount