问题已解决
老師,請教出口退稅賬務(wù)處理~
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您是生產(chǎn)企業(yè)還是外貿(mào)企業(yè)?
2022 06/14 20:33
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Ali 
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2022 06/14 21:05
是外貿(mào)企業(yè)~
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易 老師 
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2022 06/14 21:14
(1)購進出口貨物時,
借:庫存出口商品
應(yīng)交稅金—應(yīng)交增值稅(進項稅金)
貸:銀行存款(應(yīng)付賬款)
(2)貨物出口后,根據(jù)征稅率與退稅率的差率,計算征退稅差額及應(yīng)收出口退稅額
借:主營業(yè)務(wù)成本(征退稅差額)
應(yīng)收出口退稅
貸:應(yīng)交稅金—應(yīng)交增值稅(進項稅轉(zhuǎn)出)
—應(yīng)交增值稅(出口退稅)
(3)收到出口退稅款,
借:銀行存款
貸:應(yīng)收出口退稅
3、外貿(mào)公司出口退稅(消費稅)核算
外貿(mào)公司自營出口應(yīng)稅消費品,應(yīng)在應(yīng)稅消費品報關(guān)出口后向主管退稅的稅務(wù)機關(guān)申請退還已納消費稅。
(1)貨物出口后計算應(yīng)退稅款
借:應(yīng)收出口退稅(消費稅)
貸:主營業(yè)務(wù)成本
(2)收到退回的消費稅款時
借:銀行存款
貸:應(yīng)收出口退稅(消費稅)
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Ali 
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2022 06/14 21:35
其中,進項稅轉(zhuǎn)出,在申報時,填在進項表的第幾欄里
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易 老師 
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2022 06/14 22:16
免抵退稅辦法不得抵扣的進項稅額 18
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Ali 
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2022 06/15 13:58
謝謝老師回復(fù)~
退稅部分對方開了紅字 又開了藍字 出口退稅有影響嘛
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易 老師 
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2022 06/15 14:42
不客氣,有空給五星好評:, 我的提問-本問題溝通界面,結(jié)束提問并評價
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Ali 
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2022 06/15 14:52
老師~請問 已經(jīng)進行了出口退稅用途確認,對方開了紅的,又開了藍的,怎么賬務(wù)處理?
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易 老師 
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2022 06/15 15:10
同學(xué)您好,紅色做負數(shù),藍色做正數(shù)就可以了
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Ali 
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2022 06/15 17:15
不好意思,老師~請問 下面圖片上的處理是否可以~
FAILED
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易 老師 
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2022 06/15 17:20
不客氣,有空給五星好評:, 我的提問-本問題溝通界面,結(jié)束提問并評價
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Ali 
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2022 06/15 17:29
老師,幫忙看一下圖片內(nèi)容 哈哈
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易 老師 
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2022 06/15 17:38
你好,可以的, 沒問題
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Ali 
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2022 06/15 17:45
謝謝老師~
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易 老師 
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2022 06/15 17:45
不客氣,有空給五星好評:, 我的提問-本問題溝通界面,結(jié)束提問并評價
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