浅析增值税“免、抵、退”的计算依据
发布时间：2018-09-03 09:57
【摘要】：增值税"免、抵、退"的计算是税法的一个难点,很多人不理解"免、抵、退"的计算依据为什么是FOB价而非当期出口产品耗用的外购原材料金额。本文从增值税的计税原理入手对此问题进行深入解析,以促进广大实务工作者深入理解出口退税政策和掌握"免、抵、退"计算方法。
[Abstract]:The calculation of VAT "exemption, credit, refund" is a difficulty in the tax law. Many people do not understand why the calculation of "exemption, offset, refund" is based on the FOB price rather than the amount of raw materials purchased for export products in the current period. This paper analyzes this problem from the tax calculation principle of VAT, in order to promote the workers to understand the export tax rebate policy and to grasp the calculation method of "exemption, offset and withdrawal".
【作者单位】： 曲靖师范学院经济与管理学院;
【分类号】：F812.42;F752.62
本文编号：2219635
[Abstract]:The calculation of VAT "exemption, credit, refund" is a difficulty in the tax law. Many people do not understand why the calculation of "exemption, offset, refund" is based on the FOB price rather than the amount of raw materials purchased for export products in the current period. This paper analyzes this problem from the tax calculation principle of VAT, in order to promote the workers to understand the export tax rebate policy and to grasp the calculation method of "exemption, offset and withdrawal".
【作者单位】： 曲靖师范学院经济与管理学院;
【分类号】：F812.42;F752.62
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