问题已解决
現(xiàn)在新準則下外貿(mào)企業(yè)按 Cif 出口,收入需要按fob確認嗎?
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你好,出口確認收入都是用fob價, CIF也要換算成fob去確認收入。
2023 11/28 10:17
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2023 11/28 10:23
Cif出口中有部分視同內(nèi)銷,這部分貨物在確認收入繳納增值稅的時候需要按比例去掉運保費嗎?
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2023 11/28 10:27
是的,需要按照比例分攤。
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2023 11/28 10:47
不退稅額還是采購發(fā)票對應的進項稅吧
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2023 11/28 10:48
這樣就是不退稅額和應該繳納的視同內(nèi)銷的增值稅額不一樣的對嗎?
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2023 11/28 11:09
這樣其實正常的呀。
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