第2章增值税案例分析.ppt

第二章 增值税;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;“免、抵、退”;2．免抵退税额的计算 免抵退税额=出口离岸价×退税率-抵减额 出口价应税购进17%交，13%退，进项转出补税差 免税购进没交，不退，不补—不免抵的抵减额 免抵退税额=（出口离岸价-免税购进）×退税率 3．当期应退税额和免抵退税额的计算 （1）如果当期期末留抵税额≤当期免抵退税额 当期应退税额=当期期末留底税额 当期免抵税额=当期免抵退税额-当期应退税额 （2）如果当期期末留抵税额＞当期免抵退税额 当期退税额=当期免抵退税额 当期免抵税额=0 留抵;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo;Company Logo