淺析增值稅“免、抵、退”的計算依據(jù)
發(fā)布時間：2018-09-03 09:57
【摘要】：增值稅"免、抵、退"的計算是稅法的一個難點,很多人不理解"免、抵、退"的計算依據(jù)為什么是FOB價而非當期出口產(chǎn)品耗用的外購原材料金額。本文從增值稅的計稅原理入手對此問題進行深入解析,以促進廣大實務(wù)工作者深入理解出口退稅政策和掌握"免、抵、退"計算方法。
[Abstract]:The calculation of VAT "exemption, credit, refund" is a difficulty in the tax law. Many people do not understand why the calculation of "exemption, offset, refund" is based on the FOB price rather than the amount of raw materials purchased for export products in the current period. This paper analyzes this problem from the tax calculation principle of VAT, in order to promote the workers to understand the export tax rebate policy and to grasp the calculation method of "exemption, offset and withdrawal".
【作者單位】： 曲靖師范學(xué)院經(jīng)濟與管理學(xué)院;
【分類號】：F812.42;F752.62
本文編號：2219635
[Abstract]:The calculation of VAT "exemption, credit, refund" is a difficulty in the tax law. Many people do not understand why the calculation of "exemption, offset, refund" is based on the FOB price rather than the amount of raw materials purchased for export products in the current period. This paper analyzes this problem from the tax calculation principle of VAT, in order to promote the workers to understand the export tax rebate policy and to grasp the calculation method of "exemption, offset and withdrawal".
【作者單位】： 曲靖師范學(xué)院經(jīng)濟與管理學(xué)院;
【分類號】：F812.42;F752.62
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1 呂凱;楊健萍;;排污費計算依據(jù)法律研究[J];哈爾濱商業(yè)大學(xué)學(xué)報(社會科學(xué)版);2012年01期
2 張敬東;;增值稅“免、抵、退”計算解讀[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會計;2014年07期
3 王文彬;對固定資產(chǎn)稅計算依據(jù)的一點看法[J];會計通訊;1979年03期
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