软件企业增值税退税具体怎么退法？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	软件企业增值税退税具体怎么退法？？
释义	软件企业增值税退税具体怎么退法？？具体计算方法与计算公式当期应纳税额的计算：当期应纳税额=当期内销货物的销项税额-(当期进项税额-当期免抵退税不得免征和抵扣税额) 其中：(1)免抵退税不得免征和抵扣税额=出口货物离岸价格×外汇人民币牌价×(出口货物征税率-出口货物退税率)-免抵退税不得免征和抵扣税额抵减额；(2)免抵退税不得免征和抵扣税额抵减额=免税购进原材料价格×(出口货物征税率-出口货物退税率)还有不懂的吗？该内容由杨振军律师和律说律答共创回答
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