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ID:37252175
大小:421.35 KB
页数:33页
时间:2019-05-20
《出口退税知识》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、出口退税知识目录1.生产企业出口退税相关知识.............................................................................................................................2第一篇免抵退基本知识篇.............................................................................................................................2一、出口退(免)税概述.
2、......................................................................................................................2二、出口退免税的货物范围...................................................................................................................3三、委托代理出口货物的退(免)税的规定...............................
3、........................................................5四、出口退税登记...................................................................................................................................5五、出口退免税的企业范围........................................................................................
4、...........................7六、关于进一步推进出口货物实行免、抵、退税管理办法...............................................................8七、免抵退税收调整...............................................................................................................................9第二篇免抵退的计算及帐务处理篇............................
5、...............................................................................13一、应免抵退税额的计算.....................................................................................................................13二、免抵退税抵减额的计算..........................................................................
6、.......................................13三、免抵退税收调整.............................................................................................................................14四、外销收入的确认...............................................................................................................
7、..............16二、免抵退税会计科目的设置.............................................................................................................18三、免抵退税的会计核算...................................................................
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