免、抵、退税会计核算举例（Examples of accounting for exemption, payment and refund）.docVIP

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免、抵、退税会计核算举例（Examples of accounting for exemption, payment and refund）.doc

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免、抵、退税会计核算举例（Examples of accounting for exemption, payment and refund）

免、抵、退税会计核算举例（Examples of accounting for exemption, payment and refund） Examples of accounting for exemption, payment and refund Hello, its Sunday 2011-11-13 Type of inquiry: selection type... Tax planning, tax cases, tax related assistance, tax refund knowledge, financial and tax library, industry trends Title contains: ? the State Administration of Taxation on strengthening the high ? the State Administration of Taxation on strengthening the high Forward and distribute local education in Guangdong Province The Ministry of Finance and the State Administration of Taxation * the Ministry of Finance and the State Administration of Taxation on the collection of State Administration of Taxation on value-added tax anti-counterfeiting * the State Administration of Taxation on the issue of the next issue The Ministry of Finance and the State Administration of Taxation on * the State Administration of Taxation on VAT common * the State Administration of Taxation on taxpayers - easy to upgrade notification filing system of public finance Technical support of export tax refund declaration system and Examples of accounting for exemption, payment and refund Browse the 19799 date 2005-5-8 article source Cheng Haihua Example 1: a foreign-funded manufacturing enterprises, in December 2004 the export volume (CIF price) $1 million 100 thousand, including $400 thousand (FOB) did not get the export declaration (tax rebate purpose), estimated the insurance premium of $100 thousand, domestic sales revenue (excluding tax price) 2 million yuan, the current income amount of 800 thousand yuan, sales of the companys goods tax rate is 17%, the tax rebate rate is 13%, the dollar exchange rate is 8. 27. The current accounting process is as follows: (1) according to the realized export sales income: By: accounts receivable --XX company (US $) 9097000 Credit: the main business income - export revenue 8270000 Other payable - Premium 827000 (2) according to the domestic sales income: By: accounts re