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老師, 想知道 工業(yè)食品加工出口退稅 各種業(yè)務(wù)處理流程包含計(jì)算方法 和計(jì)算時(shí)機(jī)和實(shí)際抵扣時(shí)機(jī)等
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先填寫(xiě)報(bào)關(guān)單
打包商品運(yùn)到港口
出口報(bào)關(guān)
然后開(kāi)發(fā)票
這個(gè)開(kāi)也可以,不開(kāi)也可以
你有留底才能退稅,如果沒(méi)有留底的情況下,先不要申請(qǐng)退稅,你可以只申報(bào)增值稅
具體的計(jì)算方法稍等,我給你發(fā)過(guò)去。
2024 03/05 09:12
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郭老師 
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2024 03/05 09:13
當(dāng)期應(yīng)納稅額的計(jì)算:
當(dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷貨物的銷項(xiàng)貨物-(當(dāng)期進(jìn)項(xiàng)稅額-不得史征和抵扣稅額)-上期留抵稅額,
二、免抵退稅額的計(jì)算 :
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,
三、當(dāng)期應(yīng)退稅額和免抵稅額的計(jì)算:需要比大小,
1、如當(dāng)期期末留抵稅額小于等于當(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)期免抵稅額=當(dāng)期免抵退稅額-當(dāng)期應(yīng)退稅額 ,
2、如當(dāng)期期末留抵稅額大于當(dāng)期免抵退稅額:
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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2024 03/05 12:16
是不是 進(jìn)項(xiàng)發(fā)票認(rèn)證后 1年才能申請(qǐng)退稅?免抵退稅額抵減額 這個(gè)要怎么算呢?
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郭老師 
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2024 03/05 12:16
你好,不是的,你當(dāng)月有留底,當(dāng)月就可以申請(qǐng)退稅。
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郭老師 
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2024 03/05 12:17
當(dāng)期免抵退稅額抵減額=當(dāng)期免稅購(gòu)進(jìn)原材料價(jià)格×出口貨物退稅率
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2024 03/05 13:36
免稅購(gòu)進(jìn)原材料價(jià)格 是普票?
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郭老師 
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2024 03/05 13:41
可以是普通發(fā)票,也可以是專票。
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2024 03/05 13:52
專票還叫免稅購(gòu)進(jìn)?
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郭老師 
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2024 03/05 13:58
免稅購(gòu)入的原材料,這個(gè)原材料只能是免稅的,開(kāi)普通發(fā)票。
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