问题已解决
商貿(mào)企業(yè)根據(jù)出口貨物對應(yīng)購貨專票把不能退稅的征退稅率差,在賬上做進(jìn)項稅額轉(zhuǎn)出這筆分錄。這筆分錄是哪個月在退稅軟件申報退稅就做在哪個月份?還是和申報退稅沒關(guān)系,哪個月收到專票,哪個月做這筆分錄?
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可做進(jìn)項稅額轉(zhuǎn)出處理。哪個月申報退稅就做在哪個月份
2018 10/14 22:19
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 10/16 01:05
老師,那什么時候做稅局給退稅的分錄?
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 10/16 08:47
出口貨物時就可以做退稅的分錄了
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84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 10/16 09:18
可是,老師出口報關(guān)的當(dāng)月,沒有收到采購專票,怎么知道退多少稅呢?
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文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 10/16 09:29
按上月收到的專票并認(rèn)證抵扣的,計算退稅。
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