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济南代办营业执照谈出口退税如何计算?
发表日期: 2015-5-16 8:16:40      浏览:650次

1、济南代办营业执照http://www.jnyszc.com/谈到出口公司将出口货品独自建立库存帐和出售帐记载的,应根据购进出口货品增值税专用发票所列明的进项金额和税额核算。
Jinan agent business license comes to exporting companies exports alone will build inventory ledger and accounts recorded in the sale, import and export goods should be accounted for under the share set out VAT invoices and tax proceeds amount.

2、济南代办营业执照介绍出口退税的出口公司兼营内销和出口货品且其出口货品不能独自设帐核算的,应先对内销货品核算销项税额并扣减当期进项税额后,再依下列公式核算出口货品的应退税额:① 销项金额×税率>未抵扣完的进项税额 应退税款=未抵扣完的进项税额 ② 销项金额×税率<未抵扣完的进项税额  应退税额=销项金额×税率 结转下期抵扣进项税额=当期未抵扣完的进项税额-应退税额 销项金额是指依出口货品离岸价和外汇牌价核算的人民币金额,税率是指核算该项货品退税的税率。
Jinan agent business license after the introduction of the export tax rebate export company run domestic and export goods and their exports can not alone account set up accounts, should be accounted for output VAT on domestic goods and Input tax deduction, then according to the following formula accounting export Yingtuishuie goods: ① sales items amount × tax rate> no deduction of input tax shall refund = no deduction of input tax amount of items sold ② × tax rate <no deduction of input tax Yingtuishuie = pin item amount × tax carried forward deductible input tax = profit or not complete deduction of input tax - sales items Yingtuishuie amount is RMB depending on exports FOB and Exchange accounting, tax accounting refers to the goods tax rebate. 
 
3、济南代办营业执照分析出口退税的出口公司托付出产公司加工回收后报关出口的货品,凭采办加工货品的原材料等发票和工缴费发票按规则处理退税,若原材料等归于进料加工交易已减征进口环节增值税的应扣减已减征税款核算退税。
Jinan agent business license of Export Tax Rebate export companies recovered after processing companies entrusted to produce export goods declaration, with the processing of raw materials and other goods purchase invoices and invoice

processing fee refund process according to the rules, if the raw materials feed processing trade has been attributed to the reduction of imports VAT reduction should reduce a tax refund calculation. 
 
4、济南代办营业执照http://www.jnyszc.com/提醒出口货品的出售金额、进项金额及税额及税额显着偏高而无正当理由的,税务机关有权回绝处理退税或免税。
Jinan agent business license to sell the amount of exports of reminders, and tax and tax proceeds amount significantly higher and unjustified, the tax authorities have the right to refuse treatment rebates or exemptions.

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