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有出口退稅和內(nèi)銷的,本月增值稅怎么計(jì)算
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同學(xué)您好,外貿(mào)企業(yè),您用于內(nèi)銷的核和外銷的需要嚴(yán)格區(qū)分,您可以用于外銷的稅額專門設(shè)置一個(gè)科目應(yīng)交稅費(fèi)——出口產(chǎn)品稅金,然后下面設(shè)置進(jìn)項(xiàng)稅額,出口退稅和進(jìn)項(xiàng)稅額轉(zhuǎn)出這幾個(gè)明細(xì)科目
2023 08/02 10:06
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2023 08/02 10:09
一般企業(yè),有賣到國(guó)外的商品和國(guó)內(nèi)的商品,增值稅怎么算
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2023 08/02 10:11
一般企業(yè),也是兩種情況分別核算。分別計(jì)算的。
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2023 08/02 10:12
分別公式是怎樣
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2023 08/02 10:18
免抵退稅額=出口貨物離岸價(jià)×外匯人民幣牌價(jià)×出口貨物退稅率-免抵退稅額抵減額
免抵退稅額抵減額=免稅購(gòu)進(jìn)原材料價(jià)格×出口貨物退稅率
免稅購(gòu)進(jìn)原材料包括國(guó)內(nèi)購(gòu)進(jìn)免稅原材料和進(jìn)料加工免稅進(jìn)口料件,其中進(jìn)料加工免稅進(jìn)口料件的價(jià)格為組成計(jì)稅價(jià)格。
進(jìn)料加工免稅進(jìn)口料件的組成計(jì)稅價(jià)格=貨物到岸價(jià)格+海關(guān)實(shí)征關(guān)稅+海關(guān)實(shí)征消費(fèi)稅
當(dāng)期應(yīng)退稅額和當(dāng)期免抵稅額的計(jì)算
當(dāng)期期末留抵稅額≤當(dāng)期免抵退稅額時(shí),
當(dāng)期應(yīng)退稅額=當(dāng)期期末留抵稅額
當(dāng)期免抵稅額=當(dāng)期免抵退稅額-當(dāng)期應(yīng)退稅額
當(dāng)期期末留抵稅額>當(dāng)期免抵退稅額時(shí),
當(dāng)期應(yīng)退稅額=當(dāng)期免抵退稅額
當(dāng)期免抵稅額=0
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2023 08/02 10:22
哪個(gè)是增值稅?看不明白
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2023 08/02 10:30
上面都是增值稅,免抵退稅計(jì)算公式
您是加工企業(yè)對(duì)外出口吧
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2023 08/02 10:38
不是啊,就把商品賣出國(guó)外
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2023 08/02 10:39
你是商貿(mào)企業(yè),對(duì)吧,買來賣到國(guó)外的,對(duì)吧
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2023 08/02 10:42
如果是這樣的話,應(yīng)退稅額=出口貨物的購(gòu)進(jìn)金額*退稅率
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2023 08/02 10:48
出口退稅是退進(jìn)項(xiàng)稅嗎,是不是要多抵扣進(jìn)項(xiàng)稅來退稅
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2023 08/02 10:52
退稅率不一定等于你的進(jìn)項(xiàng)稅稅率,需要單獨(dú)計(jì)算
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2023 08/02 10:53
按金額算就好了,哪是不是啊
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2023 08/02 10:59
是的,按照出口貨物的購(gòu)進(jìn)金額
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