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企业服务中心浅谈生产企业“免、抵、退”税计算
来 源:www.71-fuwu.com     发布时间:2016-8-6 9:54:13

一,出产企业出口货品“免、抵、退税额”应根据出口货品离岸价、出口货品退税率核算。出口货品离岸价(fob)以出口发票上的离岸价为准(托付署理出口的,出口发票可所以托付方开具的或受托方开具的),若以其他报价条件成交的,应扣减按会计制度规定答应冲减出口销售收入的运费、保险费、佣钱等。若申报数与实践支付数有差额的,在下次申报退税时调整(或年终清算时同时调整)。若出口发票不能照实反映离岸价,企业应按实践离岸价申报“免、抵、退”税,税务机关有权按照《中华人民共和国税收征收管理法》、《中华人民共和国增值税暂行条例》等有关规定予以核定。


First, the production of export goods "exemption, credit, tax refund" should be based on the export of goods FOB, export tax rebate rate accounting. Exports of goods FOB (FOB) to export invoice fob for (entrust acting export, the export invoice can be so care pay the issuing party or the entrusted party issued), clinch a deal with other offer conditions should be deduction in accordance with the provisions of the accounting system, promised to offset export sales revenue of freight, insurance premium, poundage, etc.. If there is a difference between the number of reporting and the number of payment in practice, the tax refund will be adjusted in the next time (or the adjustment is also adjusted at the end of the year). If the export invoice does not truthfully reflect the FOB, the enterprise should according to the actual FOB declaration "exemption, credit and rebate tax, tax authorities have the right to" of the people's Republic of China on tax collection and management law ", the value added tax of the people's Republic of China Interim Regulations" and other relevant provisions in accordance with the approved.


二,免抵退税额的核算


Two, the deduction of tax deduction


免抵退税额=出口货品离岸价×外汇人民币牌价×出口货品退税率-免抵退税额抵减额


Refund tax = exports FOB * * RMB exchange rate export tax rebate rate of refund tax deductions


免抵退税额抵减额=免税购进原材料报价×出口货品退税率


Exemption from tax deduction = tax exempt purchase price of raw materials export goods tax rebate rate


免税购进原材料包含国内购进免税原材料和进料加工免税进口料件,其中进料加工免税进口料件的报价为构成计税报价。


Duty-free purchase of raw materials containing domestic purchase duty-free raw materials and feed processing of duty-free import materials, of which material processing duty-free imported materials offer for tax price.


进料加工免税进口料件的构成计税报价=货品到岸报价+海关实征关税+海关实征消费税


Feed processing duty-free imported materials constitute tax = goods quotation CIF customs tariffs + + real real Customs Excise Tax


三,当期应退税额和当期免抵税额的核算


Three, the current period should be the amount of tax and the current tax exemption of the accounting


1.当期期末留抵税额≤当期免抵退税额时,


1 at the end of the period the remaining tax credit is less than or equal to the current tax refund,


当期应退税额=当期期末留抵税额


The current period shall be the amount of tax payable = the amount of tax payable in the current period


当期免抵税额=当期免抵退税额-当期应退税额


Current exemption of tax deduction = current tax exemption amount of tax payable in the current period


2.当期期末留抵税额>当期免抵退税额时,


2 when the current period is to leave the amount of tax payable in the current period,


当期应退税额=当期免抵退税额


Current amount of tax payable = current tax exemption


当期免抵税额=0


Current tax exemption = 0


“当期期末留抵税额”为当期《增值税交税申报表》的“期末留抵税额”。


The term "tax deduction for the current period" is the term "tax return" of the current VAT tax returns".


四,免抵退税不得免征和抵扣税额的核算


Four, exemption and deduction of tax exemption and deduction of tax calculation


免抵退税不得免征和抵扣税额=当期出口货品离岸价×外汇人民币牌价×(出口货品纳税税率-出口货品退税率)-免抵退税不得免征和抵扣税额抵减额


Exemption, credit and rebate not exemptions and deductions = current exports of goods FOB * RMB exchange rate quotation * (export goods tax tax rate of export goods tax rebate rate) - exemption, credit and rebate or exemption and tax deductions deductions


免抵退税不得免征和抵扣税额抵减额=免税购进原材料报价×(出口货品纳税税率-出口货品退税率)。


Exemption and deduction of tax exemption and deduction of tax deduction amount = tax exempt purchase price of raw materials (tax rate of export goods tax rate of export goods).


五,新发生出口事务的出产企业自发生首笔出口事务之日起12个月内的出口事务,不核算当期应退税额,当期免抵税额等于当期免抵退税额;未抵顶完的进项税额,结转下期持续抵扣,从第13个月开端按免抵退税核算公式核算当期应退税额。


5. A new export business of production enterprises since the onset of the initial export affairs, within 12 months of export business, accounting period should be a tax rebate, tax credit exemption, and the current is equal to the current Mian Ditui; not arrived after the top of the input tax, overcarrying continuous deduction, from 13 months beginning in exemption, credit and rebate accounting calculation current yingtuishuie.





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