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ji yu jin xiang shui e fen pei si lu de mian di tui xin jie fa
Author(s): 
Pages: 118-119
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  免抵退进项税额分配出口货物剔税;
Abstract: "免抵退"的理解和计算一直是税法教学中的难点。从进项税额分配的角度重新解读和诠释"免抵退"的计算过程,有助于深刻理解"免抵退"的含义并快速、有效地掌握其计算过程。
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