当前位置:财税问题 >
實(shí)務(wù)
问题已解决
免抵退稅的計(jì)算是怎么樣的呢,出口收入是5萬,內(nèi)銷是4萬,進(jìn)項(xiàng)稅額是6000,這樣可以退多少稅呢,老師幫我舉個(gè)例說明下,謝謝



你好,出口退稅計(jì)算退稅額為50000*13%=6500,假定你的退稅率13%
銷項(xiàng)稅40000*13%=5200
進(jìn)項(xiàng)稅才6000,你的增值稅留低為6000-5200=800
你可以退稅的金額只有800
2023 05/05 10:20

84784996 

2023 05/05 10:29
如果沒有內(nèi)銷的部分,是可以退6000嗎

張壹老師 

2023 05/05 10:31
你好,是的,沒有內(nèi)銷的可退6000

84784996 

2023 05/05 10:32
進(jìn)項(xiàng)有7000的話最多也能退6500,剩下的500留抵下期退嗎

張壹老師 

2023 05/05 10:33
你好,是的,500下期繼續(xù)抵扣

84784996 

2023 05/05 10:35
這個(gè)主要是看出口的收入金額是嗎,開票出去按免稅率開,退的時(shí)按13%稅率再換算對(duì)嗎

張壹老師 

2023 05/05 10:37
你好,要看你產(chǎn)品的商品編碼對(duì)應(yīng)的退稅率計(jì)算退稅額的

84784996 

2023 05/05 10:38
我們是13% 的

84784996 

2023 05/05 10:53
非常感謝張老師

張壹老師 

2023 05/05 10:56
好的,不客氣,祝你工作愉快

84784996 

2023 05/05 11:00
張老師,我還想請(qǐng)教下,如果當(dāng)期沒有開5萬的免稅發(fā)票,只有內(nèi)銷的4萬,也是可以申請(qǐng)退800元的吧

張壹老師 

2023 05/05 11:09
你好,不退,800在增值稅報(bào)表的留抵欄顯示

84784996 

2023 05/05 11:10
好的,謝謝

張壹老師 

2023 05/05 11:17
好的,不客氣,祝你工作愉快
