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1.问题的提出为鼓励本国产品出口,我国采取国际上通行的税收规则,对出口产品退免税,以不含税价格进入国际市场,增强本国产品的竞争能力。按照《增值税暂行条例》规定,我国实行出口货物零税率的优惠政策,不但出口环节不纳税,而且还可以退还以前纳税环节中已纳税款。在各类会计考试中,这部分内容都是难点,本文重点对有进出口经营权的生产企业出口货物退免增值税的计算办法及有关会计处理进行探讨。按照税法规定,对具有进出口经营权的生产企业自营出口或委托出口的自产货物,实行“免、抵、
1. Proposal for the Issue In order to encourage the export of its own products, China adopted the internationally accepted tax rules to provide tax refunds on export products and enter the international market at a non-tax price to enhance the competitiveness of its products. According to the ”Provisional Regulations on Value-Added Tax,“ China’s implementation of the zero-tariff rate of export goods preferential policies, not only export tax does not pay, but also can be returned to the tax already paid before the tax. In all kinds of accounting examinations, this part is difficult, this article focuses on the calculation of the VAT refund for export goods of the manufacturing enterprises that have the right to operate import and export and the accounting treatment. In accordance with the provisions of the tax code, self-produced goods exported or entrusted to be exported by a manufacturing enterprise that has the right to operate import and export shall be subject to ”exemption,