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出口业务进项税额
释义
法律分析:1、先计算出口不予免征和抵扣税额,做进项税额转出:
不予免征和抵扣税额=出口收入*(征税率-退税率)——出口进项税额转出
2、再计算出口退税额度:
最大退税额=出口收入*退税率
3、留抵税额的计算:
留抵税额=(进项税额-进行税额转出)-销项税
注意:留抵税额一定是借方余额
4、比较留抵税额与最大退税额的大小,
如果留抵税额<最大退税额,那么
免抵税额=最大退税额-留抵税额
城建税=免抵税额*7%
如果留抵税额>最大退税额,那么免抵税额=0,无须提取城建税等
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更新时间:2026/2/23 5:55:43