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請(qǐng)問(wèn)以前出口貨物征稅率和退稅率不同時(shí),是怎么退稅和賬務(wù)處理?
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同學(xué)你好
是外貿(mào)出口的嗎
2021 07/01 10:55
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/01 11:00
自產(chǎn)出口
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/01 11:05
1、結(jié)轉(zhuǎn)當(dāng)期免抵退稅不得免征和抵扣稅額?
借:主營(yíng)業(yè)務(wù)成本
貸:應(yīng)交稅金——應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)?
2、結(jié)轉(zhuǎn)當(dāng)期免抵稅額?
借:應(yīng)交稅金——應(yīng)交增值稅(出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額)?
貸:應(yīng)交稅金——應(yīng)交增值稅(出口退稅)?
3、結(jié)轉(zhuǎn)當(dāng)期應(yīng)退稅額?
借:應(yīng)收補(bǔ)貼款
貸:應(yīng)交稅金——應(yīng)交增值稅(出口退稅)
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/01 11:07
現(xiàn)在征稅率是13%,退稅率也是13%
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/01 11:16
嗯
現(xiàn)在基本都是一樣的哦
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/01 11:20
征稅率是13%,退稅率也是13%跟以前征稅率是13%,退稅率是10%的差異
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 07/01 11:24
征稅率與退稅率不一致時(shí),填寫(xiě)“免抵退稅不得抵扣進(jìn)項(xiàng)稅額”
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/01 11:29
以前征稅率是13%,退稅率是10%,差額3%是入成本嗎?以前退稅率是10%,現(xiàn)在退稅率是13%,現(xiàn)在退稅會(huì)多一些,是這樣理解嗎?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 07/01 11:39
對(duì)的
可以這樣理解的哦
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