问题已解决
生产型企业出口,留底税额大于应退税额的话只能按应退税额退税,多余金额留抵下月是嘛?
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你好
1、如当期期末留抵税额≤当期免抵退税额,则:
当期应退税额=当期期末留抵税额,
当期免抵税额=当期免抵退税额-当期应退税额;
2、如当期期末留抵税额>当期免抵退税额,则:
当期应退税额=当期免抵退税额,
当期免抵税额=0,
结转下期继续抵扣税额=当期期末留抵税额-当期应退税额。
2018 07/29 21:40
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2018 07/29 21:50
老师,免抵税额有什么作用?
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2018 07/29 22:10
免抵税额是指在内销应纳增值税税额中抵减的那部分出口免抵退税额
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2018 07/29 22:21
老师 这个免抵税额可以留抵下期吗
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2018 07/29 22:33
不能,这个相当于内销用掉了外销的进项税.....这部分要交附加税的