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yun yong ying jiao zeng zhi shui ming xi biao jie xi mian di tui zeng zhi shui hui ji chu li
Pages: 113-116
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  生产企业免抵退增值税出口业务;
Abstract: 生产企业一般贸易出口业务增值税"免抵退"相关规定涉及复杂的专业术语和大量的计算公式,适用的账务处理方法具有较强的特殊性。本文以生产企业一般贸易出口业务为研究对象,在阐述增值税"免抵退"计税原理的基础上,从会计实务角度,运用应交增值税明细表剖析了一般纳税人当期免抵退增值税的计算和会计核算全过程。
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