出口退税实务讲解2（Export tax rebate practice 2）.docVIP

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出口退税实务讲解2（Export tax rebate practice 2）.doc

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出口退税实务讲解2（Export tax rebate practice 2）

出口退税实务讲解2（Export tax rebate practice 2） Credit: tax payable - VAT (VAT) 85000 3, March, a batch of duty-free imported materials, pay the purchase price 3 million yuan, foreign to our customs before the transportation cost, storage and handling costs 500 thousand yuan, the import tariff of 20% materials, materials acceptance warehousing; export goods sales achieved sales of 6 million yuan this month, domestic. The taxable price of the tax-free import and export materials is = (300 + 50) * (1 + 20%) = 420 (10000 yuan) Borrow: raw material 4200000 Credit: bank deposits and other subjects 3500000 Taxes payable - 700000 of the duty should be paid Export accounting entries are similar to those of the previous 2 months, and shall not be repeated. Calculate the export goods of that month shall not be exempted from tax and the amount of tax deducted (that is, tax deduction) Exemption, offset, tax refund, exemption and deduction of tax amount, deduction amount = 420 * (17% - 13%) = 16.8 (10000 yuan) Exemption, deduction and refund shall not be exempted or deducted. The tax amount shall be 600 * (17% - 13%) - 16.8 = 7.2 (10000 yuan) The cost of main business is 72000 Credit: tax payable - VAT payable (input tax credits) 72000 Calculate the amount of tax payable (i. e. tax payment) Tax payable = 0 - (0 - 7.2) - 8.5 = = 1.3 (10000 yuan) Calculate the amount of tax exemption and deduction (that is scale) Exemption or deduction amount = 420 * 13% = 54.6 (10000 yuan) Exemption from tax refund = 600 * 13% - 54.6 = 23.4 (10000 yuan) To determine tax credits and tax exemption The amount of tax refund = 13 thousand yuan The current exemption amount is = 23.4 - 1.3 = 22.1 (10000 yuan) Loans receivable: 13000 Tax payable - VAT should be added (the amount of tax payable on export for domestic products) 221000 Credit: tax payable - VAT payable (export rebate) 234000 Tax payable: VAT should be paid (VAT unpaid) 85000 Credit: tax payable - unpaid VAT 85000 (two) feed (incoming) processing en