根据分配率进料工调整计算过程.docVIP

计划分配率备案，点击备案采集不用删改，点击后生成到U盘，报税局，通过后税局给你一个反馈，然后读入反馈。 税务机关在审核企业报送的计划分配率后，会按照新计算办法的年度计划分配率重新计算“不得免征和抵扣税额抵减额”和“免抵退税额抵减额”，并与原已开具的进料加工免税证明中“不得免征和抵扣税额抵减额”和“免抵退税额抵减额”分别计算出差额，形成“应调不得免抵”和“应调免抵退”。，并将这两个应调整数额与计划分配率一同反馈给企业，企业读入申报系统后，按照税务机关反馈信息进行相关账务调整后，再进行所属期201307的纳税申报和免抵退税申报。 XX企业，计划分配率34.13443% 我们计算其中 C31142351004 手册的调整计算过程，一、先计算过去已按购进法计算的扣减额： 查出以前已录入的该手册下所有进口料件金额（组成计税价格）644533.78 征税率17% 退税率13% 计算以前已发生的不得免征和抵扣税额抵减额=644533.78*（17%-13%）=25781.35 查出以前已录入的该手册下所有出口金额（人民币离岸价）1816269.96 然后应计算不得免征和抵扣税额抵减额=1816269.96*34.13443%*（17%-13%）=24798.94 实耗法下“不得免征和抵扣税额抵减额”24798.94—购进法下“不得免征和抵扣税额抵减额”25781.35=-982.41 1、算以前已发生的免抵退税额抵减额=644533.78*13%=83789.39 2、再计算现在实耗法下应该计算的免抵退税额抵减额=单证及信息齐全已参与免抵退税的出口额*计划分配率*退税率=1367724.61*34.13443%*13%=60692.45 实耗法下“免抵退税额抵减额”60692.45—购进法下“免抵退税额抵减额”83789.39=-23096.94 应调整还未核销的手册的免抵退税额-46131.13 应调整还未核销的手册的不得免征和抵扣税额-5153.17 damage or pollution in the process. A) when equipment provide, to ensure a balance of equipment, plus insurance and other protective measures, if necessary; B) hoisting equipment suitable for soft Sling, Sling positions should be established according to the requirements of the device hanging position, just bundled wire rope hoisting should be imposing protection pad at the bundled software; C) not in equipment and arc and the damage or pollution in the process. A) when equipment provide, to ensure a balance of equipment, plus insurance and other protective measures, if necessary; B) hoisting equipment suitable for soft Sling, Sling positions should be established according to the requirements of the device hanging position, just bundled wire rope hoisting should be imposing protection pad at the bundled software; C) not in equipment and arc and the damage or pollution in the process. A) when equipment provide, to ensure a balance of equipment, plus insurance and other protective measures, if necessary; B) hoisting equipment suitable for soft Sling, Sling positions should be establ