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某自營(yíng)出口的生產(chǎn)企業(yè)為增值稅一般納稅人,出口貨物的征稅稅率為13%,退稅率為10%,8月購(gòu)進(jìn)原材料一批,取得的值稅專用發(fā)票注明的價(jià)款200萬元,外購(gòu)貨物準(zhǔn)予抵扣的進(jìn)項(xiàng)稅額32萬元,通過認(rèn)證。上月末留抵稅款5萬元,本月內(nèi)銷貨物不含稅銷售額100萬元,銷項(xiàng)稅額16萬元,存入銀行。本月出口貨物的銷售額折合人民幣200萬元。計(jì)算該企業(yè)當(dāng)期的“免、抵、退”稅額。
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當(dāng)期免抵退稅不得免征和抵扣稅額=200×(13%-9%)=8
2021 04/22 11:32
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暖暖老師 
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2021 04/22 11:33
當(dāng)期免抵退稅不得免征和抵扣稅額=200×(13%-10%)=6
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暖暖老師 
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2021 04/22 11:35
當(dāng)期應(yīng)納稅額的額計(jì)算=100×16%-(32-6)-5=-15
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暖暖老師 
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2021 04/22 11:35
出口貨物免抵退稅額=200×13%=26(萬元)
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暖暖老師 
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2021 04/22 11:37
按規(guī)定,如當(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)期免抵退稅額即該企業(yè)當(dāng)期的應(yīng)退稅額=26(萬元)
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暖暖老師 
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2021 04/22 11:37
當(dāng)期免抵稅額=當(dāng)期免抵退稅額-當(dāng)期應(yīng)退稅額該企業(yè)當(dāng)期免抵稅額=26-26=0
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