问题已解决
老師,你好。我們是生產(chǎn)企業(yè),出口的產(chǎn)品有可退稅和不可退稅的。因?yàn)橥硕愵~是按比例退的,可退的增值稅小于出口可退稅的金額,請問是否可以挑幾單可退稅的報(bào)關(guān)單做退稅呢?
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同學(xué)你好
都是一個報(bào)關(guān)單不能
2021 10/25 11:02
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2021 10/25 11:41
老師,你好。因?yàn)槲覀兘?jīng)常取不到增值稅專票導(dǎo)致我們出口可退稅產(chǎn)品的免抵退稅額>增值稅期末留抵額。比如是這樣的。出口可退稅產(chǎn)品500萬,不可退稅產(chǎn)品800萬,我們抵扣了增值稅80萬,進(jìn)項(xiàng)稅額轉(zhuǎn)出:80*800/(500+800)=49.23萬,增值稅期末留抵額:80-49.23=30.77萬。免抵退稅額:500*13%=65萬,免抵退稅額<期末留抵額,退稅額:30.77萬。附加稅:(65-30.77)*12%=4.1萬。因?yàn)槲覀兺硕悤r都是選擇可退稅產(chǎn)品的報(bào)關(guān)單拿去退稅的,能否少選一些報(bào)關(guān)單退稅,這樣免抵退稅額與期末留抵額相差不大就可以少交點(diǎn)附加稅呢?
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2021 10/25 11:42
報(bào)關(guān)單可以分開,不在同一個報(bào)關(guān)單上面,是否可以選一些退稅,一些不退稅呢?
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2021 10/25 11:51
只要是同一個報(bào)關(guān)單就要一塊退稅或者免稅
如果不是同一個報(bào)關(guān)單就可以分開
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2021 10/25 11:53
老師,你好。我想問的是出口的報(bào)關(guān)單都要做退稅嗎?報(bào)關(guān)單是分開,能否選擇一些不拿去退稅呢?
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樸老師 
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2021 10/25 11:59
可以不退稅的
可以免稅
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2021 10/25 11:59
好的,謝謝老師。
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2021 10/25 12:06
滿意請給五星好評,謝謝
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