問(wèn)題已解決
(1)當(dāng)期應(yīng)納稅額的計(jì)算當(dāng)期應(yīng)納稅額=當(dāng)期銷(xiāo)項(xiàng)稅額-(當(dāng)期進(jìn)項(xiàng)稅額-③當(dāng)期不得免征和抵扣稅額)/③當(dāng)期不得免征和抵扣稅額=(出口FOB價(jià)人民幣-保稅料件)*(征稅率13%-退稅率10%)
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當(dāng)期應(yīng)納稅額計(jì)算需考慮當(dāng)期銷(xiāo)項(xiàng)稅額與進(jìn)項(xiàng)稅額調(diào)整。其中,當(dāng)期不得免征和抵扣稅額依據(jù)出口 FOB 價(jià)人民幣扣除保稅料件后的金額,乘以征稅率與退稅率之差得出,該稅額用于調(diào)整當(dāng)期進(jìn)項(xiàng)稅額,進(jìn)而確定當(dāng)期應(yīng)納稅額。
2024 12/05 17:12
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 09:24
如果征稅率和退稅率都是13% ,當(dāng)期的免稅購(gòu)進(jìn)原材料,公式變?yōu)椋寒?dāng)期銷(xiāo)項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額-留抵稅額 ?
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 09:26
如果征稅率和退稅率都是13% ,當(dāng)期有免稅購(gòu)進(jìn)原材料,公式變?yōu)椋寒?dāng)期銷(xiāo)項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額-留抵稅額 ?
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羊小羊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 12/06 09:31
當(dāng)征稅率和退稅率都是 13% 且當(dāng)期有免稅購(gòu)進(jìn)原材料時(shí),當(dāng)期應(yīng)納稅額的計(jì)算公式變?yōu)楫?dāng)期銷(xiāo)項(xiàng)稅額 - 當(dāng)期進(jìn)項(xiàng)稅額 - 留抵稅額。
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 09:32
還是等于:當(dāng)期銷(xiāo)項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)稅額-留抵稅額-免稅購(gòu)進(jìn)原材料價(jià)格*13% ?
![](https://pic1.acc5.cn/015/98/15/18_avatar_middle.jpg?t=1731307976)
羊小羊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 12/06 09:38
是的,當(dāng)征稅率和退稅率都是 13% 且有免稅購(gòu)進(jìn)原材料時(shí),當(dāng)期應(yīng)納稅額等于當(dāng)期銷(xiāo)項(xiàng)稅額 - 當(dāng)期進(jìn)項(xiàng)稅額 - 留抵稅額 - 免稅購(gòu)進(jìn)原材料價(jià)格 ×13%。
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 09:42
一個(gè)減免稅購(gòu)進(jìn)原材料價(jià)格 ×13%。 一個(gè)答案沒(méi)減,哪個(gè)公式是對(duì)的
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 09:44
我問(wèn)的是同一個(gè)問(wèn)題呢,
當(dāng)征稅率和退稅率都是 13% 且有免稅購(gòu)進(jìn)原材料時(shí) ,主要是多了免稅料件,所以想知道,公式的變化
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羊小羊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 12/06 09:46
是后面那個(gè)呀,在征稅率和退稅率都是 13% 且當(dāng)期有免稅購(gòu)進(jìn)原材料的情況下,正確的公式是當(dāng)期銷(xiāo)項(xiàng)稅額 - 當(dāng)期進(jìn)項(xiàng)稅額 - 留抵稅額 - 免稅購(gòu)進(jìn)原材料價(jià)格 * 13%。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 10:07
當(dāng)期銷(xiāo)項(xiàng)稅額 - 當(dāng)期進(jìn)項(xiàng)稅額 - 留抵稅額 (老師怎么感覺(jué)這個(gè)才是對(duì)的,因?yàn)楹竺鏈p的是征退稅的差,免稅材料本身沒(méi)有稅額)
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羊小羊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 12/06 10:45
免稅購(gòu)進(jìn)原材料本身沒(méi)有進(jìn)項(xiàng)稅額(因?yàn)槭敲舛惖模窃谟?jì)算出口退稅時(shí),它會(huì)影響出口貨物實(shí)際承擔(dān)的不能免征和抵扣的稅額以及可退稅額。
因?yàn)橥硕愵~是基于出口貨物實(shí)際承擔(dān)了進(jìn)項(xiàng)稅額的部分來(lái)計(jì)算的,免稅購(gòu)進(jìn)原材料部分沒(méi)有承擔(dān)進(jìn)項(xiàng)稅額,所以在計(jì)算免抵退稅不得免征和抵扣稅額和免抵退稅額時(shí),要把免稅購(gòu)進(jìn)原材料價(jià)格扣除
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 11:12
當(dāng)征稅率和退稅率都是 13% 且有免稅購(gòu)進(jìn)原材料時(shí),那就是當(dāng)期應(yīng)納稅額=當(dāng)期銷(xiāo)項(xiàng)稅額 - 當(dāng)期進(jìn)項(xiàng)稅額 - 留抵稅額 是對(duì)的
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84785027 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 12/06 11:15
如果當(dāng)期有購(gòu)進(jìn)免稅原材料或免稅進(jìn)口料件, 在計(jì)算當(dāng)期免抵退稅額=(出口FOB價(jià)人民幣-免稅購(gòu)進(jìn)原材料)*退稅率 /或當(dāng)期免抵退稅額=(出口FOB價(jià)人民幣-保稅進(jìn)口料件)*退稅率
![](https://pic1.acc5.cn/015/98/15/18_avatar_middle.jpg?t=1731307976)
羊小羊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 12/06 11:51
這種理解有些偏差。在征稅率和退稅率都是 13% 且有免稅購(gòu)進(jìn)原材料的情況下,正確的是當(dāng)期銷(xiāo)項(xiàng)稅額 - 當(dāng)期進(jìn)項(xiàng)稅額 - 留抵稅額 - 免稅購(gòu)進(jìn)原材料價(jià)格 ×13%。
這是因?yàn)槊舛愘?gòu)進(jìn)原材料雖然本身購(gòu)進(jìn)時(shí)免稅,但在計(jì)算應(yīng)納稅額時(shí),由于其用于生產(chǎn)環(huán)節(jié)等情況,需要將這部分對(duì)應(yīng)的虛擬進(jìn)項(xiàng)稅額(按征稅率計(jì)算)從可抵扣的進(jìn)項(xiàng)稅額中剔除,這樣才能準(zhǔn)確計(jì)算出企業(yè)實(shí)際應(yīng)納稅額,避免因免稅購(gòu)進(jìn)原材料而導(dǎo)致多抵扣進(jìn)項(xiàng)稅額的情況。
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