增值税免抵退税

增值税免抵退税 一、免抵退税的账务处理 1、免税购进(含进口，下同)料件环节:因免税购进，所以无进项税额 借:原材料 贷:银行存款或应付账款 2、国内正常采购原材料，同一般企业采购一样，即 借:原材料 应交税费-应交增值税(进项税额) 贷:应付账款 3、内销销售，同一般企业销售一样，即 借:应收账款 贷:主营业务收入 应交税费-应交增值税(销项税额) 4、外销销售，因出口免税，所以无销项税额 借:银行存款或应收账款-国外某客户 贷:主营业务收入 以上1—4为企业日常业务发生时直接记账的分录。月末还应根据“免抵退税”计算计算的“当期免抵退税不得免征和抵扣税额”，“当期免抵税额”，“当期应退税额”做以下5—7分录 5、根据“当期免抵退税不得免征和抵扣税额”，做进项税额转出 借:主营业务成本 贷:应交税费-应交增值税(进项税额转出) 6、根据“当期免抵税额”(当期出口销售本来应该退税的，但因有国内销售需缴交增值税，为避免一边交一边退，用应退税额抵应交税额部分) 借:应交税费-应交增值税(出口抵减内销产品应纳税额) 贷:应交税费-应交增值税(出口退税) 7、根据“当期应退税额”，从出口退税转入应收款 借:其他应收款-应收出口退税款 贷:应交税费-应交增值税(出口退税) 以上4反映的是免、6反映的是抵、7反映的是退。免抵退是完整的(6的应交税费-应交增值税(出口退税)加7的应交税费-应交增值税(出口退税)合计，就是免抵退税额，45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 即出口货物销售额×退税率)。只是抵和退的时候必须把外销当中增值税征税率与退税率之间的差额予以剔除，作为进项税额转出计入成本(即分录5) 8、实际收到税务机关退回的出口退税时再做一笔分录 借:银行存款 贷:其他应收款-应收补贴款(或应收出口退税款) 二、出口产品免抵退税的原理及计算 一、出口货物退(免)税政策 增值税是一种间接税，税赋的最终承担者是消费者。出口货物的最终消费者是境外居民，自然出口货物增值税的最终承担者也是境外居民，从道理上来说增值税应该由消费国政府征收和享受。从产品国际竞争来讲，世界各国普遍对出口货物采取退(免)税的政策，以提高本国出口产品的国际竞争力，假如不采取退免税，用含税产品价格跟人家不含税产品价格竞争，竞争力自然不如人家。 根据我国国家产业政策、资源产品的保护、出口企业的类型不同，我国对出口货物采取了不同的税收政策: 1、出口免税并退税: 是指出口一般货物在出口环节不征税，对于出口前实际承担的税收负担按的退税率予以退还。适用于1)一般纳税人生产企业自营出口(有进出口经营权)，2)有出口经营权的一般纳税人外贸企业。 这种情况下，出口销售时无销项税额、对应的进项税额可以申请退税，征税率与退税率差额部分的税额做进项转出。 2、出口免税不退税: 是指出口一般货物在出口环节不征税，对于出口前实际承担的税收负担按规定的退税率也不予以退还。适用这类税收政策的主要是小规模纳税人。另外一般纳税人出口免税货物，出口时免税不退税。为外销购进免税货物因运输等承担的进项税，不予退还，做进项转出处理。 3、出口不免税也不退税:这主要是指企业出口国家限制或禁止出口的某些特定货物，在出口环节不免税，更不会退还出口前环节实际承担的税收负担退税(如天然牛黄、麝香，45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 高能耗产品)。这种情况下，税收政策和内销无异，出口时有销项税额，进项照常申报抵扣。 二、免(抵)退税的原理 免(抵)退税是出口货物退(免)税在实际中的一种操作类型，是有出口经营权的一般纳税人生产企业既有内销又有出口的情况下，为了避免一边交税一边退税，从而给企业带来麻烦和负担，由部分专家出的一套和流程。免(抵)退的含义就包括免税、退税和抵税。免税和退税的含义就是出口货物税收政策里面1项的含义，抵税是指用本应该退还的出口退税抵顶内销产品的应纳税额。国内销售有销项税额，减去内销部分对应的进项税额就是应纳税额，而出口货物对应的进项税额在退税率的额度范围内应该予以退还给企业，此时就用应退税额抵减应纳税额，如果应退税额抵减后有多， 则多出部分予以实际退税，如果刚好抵完，就既不实际退税也不实际缴纳税款，如果不够抵，则未抵部分应实际缴纳。 三、免(抵)退税的计算 我们先来看一般国内销售的应纳税额计算 当期应纳税额= 当期销项税额 — 当期进项税额 — 上期留抵税额 有出口的时候这个公式依然适用，只是当期销项税国内销售部分(外销免税，销项为0，当期进项税额应该剔除不得退税或抵减内销应纳税的部分(即征税率与退税率差的部分)和出口免税不退税政策下的全部进项税额。为了简化起见，教材不考虑出口免税不退税和出口不免税不退税的情形，只考虑出口既退税又免税的情形。实际上，生产企业自营出口的产品也基本上都是退税又免税的。由此，从原理上推导应纳税额的计算公式如下: ,内销部分当期应纳税额=当期内销货物的销项税额 - 当期进项税额 × 内销占总销售额百分比 - 上期留抵税额 ,外销部分当期应纳税额= 0 - [当期进项税额 × 外销占总销售额百分比 - 当期免抵退税不得免征和抵扣税额(即征税率与退税率差，做进项转出的部分)] 绝对值为退税的限 额 ,当期免抵退税额=出口销售额×出口货物退税率=出口货物离岸价×外汇人民币牌价×出口货物征税率 , + , 得到: ?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) — 上期留抵税额 同时，?当期免抵退税不得免征和抵扣税额=出口销售额×(出口货物征税率 — 出口45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 货物退税率)=出口货物离岸价×外汇人民币牌价×(出口货物征税率 — 出口货物退税率) 也就是进项税额中的这部分税额是不能退税也不能抵减内销应纳税额的，这是建立在全部原材料存在进项税额的前提下的，因为我们的退税就是建立有进项税额的基础之上，没有进项税额也不可能退税，不存在退税就不存在免抵退税不得免征和抵扣税额。所以，如果存在免税购进原材料的情况下，当期免抵退税不得免征和抵扣税额就得减去免税购进料件金额对应的征税率与退税率差额部分，此时，当期免抵退税不得免征和抵扣税额=出口货物离岸价×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。 而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) 最终的应纳税额=当期内销货物的销项税额-[当期进项税额-(出口货物销售额-免税购进料件价格) ×(出口货物征税率 — 出口货物退税率)]-上期留抵税额 1、得出的结果如果是正数,就表示应退的税额除全部抵减了内销应纳税额，抵完后还应实际交税的金额，那么此时出口应退税额抵减了多少内销应纳税额呢,就要看应退税额了: 免抵退税额=出口销售额×出口退税率=出口货物离岸价×外汇人民币牌价×出口退税率 当然这里面的出口销售额同样要减去免税购进原材料金额部分，于是 免抵退税额 =(出口货物离岸价×外汇人民币牌价-免税购进原材料价格)×出口退税率=(出口货物离岸价×外汇人民币牌价)×出口退税率-免税购进原材料价格×出口退税率 此时的抵减内销应纳税额就等于免抵退税额，实际应退税额为0。 2、如果计算出的应纳税额为0，就表示应退的税额刚好抵减完了内销应纳税额，既不实际退税也不实际缴税。此时的抵减内销应纳税额就等于免抵退税额，实际应退税额为0。 3、如果计算出的应纳税额为负数，就说明进项税额多，可以实际退税和留底下期，具体又分以下情况 1)应退税额大于内销部分应纳税额，抵完之后还应退还未抵的应退税额， 2)因为本期进项税额太多了，不但不需要用应退税额来抵内销应纳税额(即应退税额需全额退税)，还有进项税额可以留到下期继续抵扣。 怎么确认是属于1)还是2)，要看应纳税额负数的金额大小(即应纳税额的绝对值)与免抵退税额进行比较。 如果?应纳税额?,免抵退税额，就属于2)的情况，此时的实际退税额=免抵退税额，45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is 留抵税额=?应纳税额?-当期实际退税额; 如果?应纳税额??免抵退税额，则属于1)的情形，此时实际退税额=?应纳税额?，留抵税额为0，也就是说进项抵扣完国内销项和退税完，没有剩余(国内销售除对应的进项抵扣外，小于号说明还用部分出口退税额抵减，等号说明不需用出口退税额抵减)。 以上是通俗易懂的推理过程及计算，教材的计算顺序不一样，实质一样，这里列举教材的计算顺序，免抵退税的基本计算步骤为六步: 第一步——计算免抵退税不得免征和抵扣税额的抵减额: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 ×(出口货物征税率一出口货物退税率); 第二步——剔税:计算免抵退税不得免征和抵扣税额:当期免抵退税不得免征和抵扣的税额=出口货物离岸价格×外汇人民币牌价×(出口货物征税率一出口货物退税率)一免抵退税不得免征和抵扣税额抵减额; 第三步——计算当期应纳增值税额:当期应纳税额=当期内销货物的销项税额一(当期进项税额一当期免抵退税不得免征和抵扣税额)一上期期末留抵税额; 第四步——计算免抵退税额抵减额:免抵退税额抵减额=免税购进原材料价格×出口货物退税率; 第五步——算尺度(计算免抵退税额):免抵退税额=出口货物离岸价×外汇人民币牌价×出口货物退税率一免抵退税额抵减额; 第六步——比较确定实际应退税额、免抵税额、实际留抵税额:比较当期应纳税额负值绝对值(即当期期末名义留抵税额)和免抵退税额的大小，较小者为当期实际应退税额; 1、当期期末名义留抵税额?当期免抵退税额，则当期实际应退税额=当期期末名义留抵税额，当期免抵税额=当期免抵退税额一当期实际应退税额，当期实际留抵税额=0; 2、当期期末名义留抵税额>当期免抵退税额，则当期实际应退税额=当期免抵退税额，当期免抵税额=0，当期期末实际留抵税额=当期期末名义留抵税额-当期实际应退税额。 45th problem you () participate in various form of teachers learning or training [single topics] option small meter proportion a,. often 9 18.75% b. occasionally 31 64.58% c. rarely 8 16.67% d. has never no 0 0% beside the effective fill in passengers 48 from statistics data view, reflect has we young teachers participate in various form of teachers learning or training of number also compared less, this is with facts reminded (or with data told) we urgent need increased teachers participate in various form of learning or culture Training opportunities. Our view: young teacher's professional growth is the driving force of the school in creating brand school education, need to be accorded high priority and great efforts, much work that can create great results. 46th problem past two years in the, you participate in training and professional development of main activities is