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老師,出口商品取得的進(jìn)賬發(fā)票,當(dāng)月沒有勾選,但是當(dāng)月需要入賬,如何做賬?
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和出口不出口沒有關(guān)系吧?
2021 12/15 19:09
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2021 12/15 19:10
老師,咱們有沒有關(guān)于進(jìn)出口做賬流程或則模板之類的?
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2021 12/15 19:35
好的謝謝老師
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2021 12/16 14:05
CIF形式出口的 貨代給開的代理運(yùn)費(fèi)怎么入賬
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2021 12/16 14:24
貨代給開的運(yùn)費(fèi)發(fā)票確認(rèn)為收入?
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2021 12/16 14:34
那確認(rèn)收入時(shí)按CIF價(jià)格?
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2021 12/15 19:08
您好
借 庫存商品等
借 應(yīng)交稅費(fèi)-待認(rèn)證進(jìn)項(xiàng)稅額
貸 應(yīng)付賬款等
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2021 12/15 19:09
和出口不出口沒有關(guān)系 是的
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2021 12/15 19:35
好像學(xué)堂有相關(guān)課件的 您可以搜一下
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2021 12/15 19:36
不客氣哈 歡迎有疑問繼續(xù)提問
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2021 12/16 14:13
借:主營(yíng)業(yè)務(wù)收入 (折算成人民幣)
? 貸:其它應(yīng)付款-運(yùn)保費(fèi) (折算成人民幣)
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2021 12/16 14:27
這個(gè)是沖減收入啊 不是確認(rèn)
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2021 12/16 14:39
參照國(guó)家稅務(wù)總局關(guān)于印發(fā)《生產(chǎn)企業(yè)出口貨物“免、抵、退”稅管理操作規(guī)程》(試行)的通知(國(guó)稅發(fā)[2002]11號(hào))二、生產(chǎn)企業(yè)“免、抵、退”稅計(jì)算 (一)生產(chǎn)企業(yè)出口貨物“免、抵、退稅額”應(yīng)根據(jù)出口貨物離岸價(jià)、出口貨物退稅率計(jì)算。出口貨物離岸價(jià)(FOB)以出口發(fā)票上的離岸價(jià)為準(zhǔn)(委托代理出口的,出口發(fā)票可以是委托方開具的或受托方開具的),若以其他價(jià)格條件成交的,應(yīng)扣除按會(huì)計(jì)制度規(guī)定允許沖減出口銷售收入的運(yùn)費(fèi)、保險(xiǎn)費(fèi)、傭金等。若申報(bào)數(shù)與實(shí)際支付數(shù)有差額的,在下次申報(bào)退稅時(shí)調(diào)整(或年終清算時(shí)一并調(diào)整)。若出口發(fā)票不能如實(shí)反映離岸價(jià),企業(yè)應(yīng)按實(shí)際離岸價(jià)申報(bào)“免、抵、退”稅,稅務(wù)機(jī)關(guān)有權(quán)按照《中華人民共和國(guó)稅收征收管理法》、《中華人民共和國(guó)增值稅暫行條例》等有關(guān)規(guī)定予以核定。
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