Trade accounting Exemption Credit and retreat tax accounting and Teaching Reform of the teaching situation.docVIP

Trade accounting ‘Exemption Credit and retreat’ tax accounting and Teaching Reform of the teaching situation [Abstract] Accounting Practice in the production of foreign trade enterprises ‘Exemption, Credit and retreat’ accounts of dealing with taxes has been a vocational school in the Teaching of Foreign Trade of accounting problems, in the face exemption, credit and refund processing a series of calculations derived formulas and the resulting many data entry what to do? What not to do? Long troubled students. In this paper, value-added tax on the self-export production enterprises ‘Exemption, Credit and retreat’ in case analysis, according to the accounting list processing operations processes so that students are familiar with the work process at the same time understand the truth, amounting got a very good teaching results. [Keywords:] Mian Ditui accounting operational processes Accounting Treatment 1, ‘Exemption, Credit and retreat’ tax Conception ‘Free’ tax is self-produced means of production enterprises of export production and sales of goods exempted from value-added chain, that is, zero-rate exports. From an accounting point of view, refers to the amount of output tax of exported goods is zero. Namely: output tax - input tax the amount of amp;quot;0, which means that the things need to be returned to the corresponding input tax contained in the amount of export products. ‘Arrival’ refers to the corporate tax exports Yingtuishuie set off current tax liability domestic product. Because apart from export production enterprises, as well as domestic sales, domestic sales have to pay VAT, while the export tax department shall be returned to corporate value-added tax, so to the time of settlement and tax departments, enterprises can use export taxes to be returned to the domestic arrival should be paid by tax. With the formula is: domestic product tax liability - for export products, Mian Ditui tax = tax liability. This is the concept of arrival. ‘Retire