问题已解决
麻煩給出詳細(xì)的計(jì)算過程,謝謝老師
FAILED
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學(xué)員朋友稍后為您詳細(xì)解答
2022 12/06 23:16
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2022 12/07 10:14
老師,可以解答了嗎
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吳衛(wèi)東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 12/07 12:44
1當(dāng)期不得免征和抵扣稅額抵減額=當(dāng)期免稅購進(jìn)原材料價(jià)格×(出口貨物適用稅率-出口貨物退稅率)
=100*(0.13-0.1)=3
2免抵退稅不得免征和抵扣的稅額=離岸價(jià)格×外匯牌價(jià)×(增值稅率-出口退稅率)-當(dāng)期不得免征和抵扣稅額抵減額
=400*(0.13-0.1)-3=12-3=9
3 當(dāng)期免抵退稅額=當(dāng)期出口貨物離岸價(jià)×外匯人民幣折合率×出口貨物退稅率-當(dāng)期免抵退稅額抵減額
400*0.1-100*0.1=30
當(dāng)期應(yīng)納稅額=當(dāng)期銷項(xiàng)稅額-(當(dāng)期進(jìn)項(xiàng)稅額-當(dāng)期不得免征和抵扣稅額)
=200*0.13-(6+300*0.13-9-50*0.13)=26-29.5=-3.5
留抵稅額3.5 所以應(yīng)退稅3.5 因?yàn)?.5小于 30
免抵稅額=30-3.5=26.5
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