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dui chu kou tui fan zeng zhi shui hui ji chu li de xiu zheng
Author(s): 
Pages: 53
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  增值税会计应收补贴款补贴收入本年利润应交税金应交增值税业务会计销项税额主营业务成本借记;
Abstract: 我国对出口货物退税的计算,分为两种方法:有进出口经营权的生产企业自营出口或者委托外贸企业代理出口的货物,以及外商投资企业的出口货物,实行“免、抵、退”办法;未按“免、抵、退”办法退税的其他生产企业和外贸企业,实行“先征后退”办法。《企业会计制度》对“补贴收入”科目作了如下规定:补贴收入是指企业按规定实际收到退还的增值税,或按销量或工作量等和国家规定的补助定额计算并按期给予的定额补贴,以及属于国家财政扶持的领域而给予的其他形式补助。而对“应交税金”科目则规定为:对于实行“免、抵、退”办法有进出口经营权的生产性企业,因应抵扣的税额大于应纳税额而未全部抵扣,按规定应予退回的税款,借:应收补贴款;贷:
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