India Co Inc produces cellphone screens. During April 2022, India Co Inc sold cellphone screens to two customers as follows : - To Chinese Customer A for RMB 6,131,250 (VAT Excl); - To Overseas Customer B for RMB 2,861,250 (VAT Excl). The Input VAT incurred for production during April 2022 was RMB 866,550. The Output VAT rate applicable to all local sales =13% The export VAT Refund rate for cellphone screens =8% Required : Calculate the amount of the VAT Payable / Creditable / Refundable / Refund (if any) on the sales and export of the cellphone screens during April 2022, by answering Questions 25 to 32 below : 25. (Step 1) Calculate "Non-Exempted and Non-Creditable VAT" : 371,963613,125143,06357,225 27. ( Step 2) Calculate VAT Payable / Creditable / Refundable for the current VAT period : 73,576 VAT Payable 10,900 VAT Payable (167,588) VAT Creditable (408,750) VAT Refundable ( Step 3) Calculate "VAT Exempted, Creditable and Refundable" for the current VAT period : (370,793)(613,125) Not applicable : No VAT refund \& No VAT Creditable Carry-forward amount (285,855) ( Step 4) Calculate VAT Refund and / or VAT Creditable Carry-forward amount, if applicable, for the current VAT period : (286,125) Actual VAT Refund \& (122,625) VAT Creditable Carryforward amount (408,750) Actual VAT Refund \& No VAT Creditable Carry-forward amount Not applicable : No VAT refund \& No VAT Creditable Carry-forward amount No VAT refund \& (122,625) VAT Creditable Carry-forward amount