问题已解决
你好,純外銷企業(yè),怎么測算稅負率



外貿(mào)出口企業(yè)與生產(chǎn)型出口企業(yè)的稅負率計算公式有所不同。一般外貿(mào)企業(yè)稅負率=(內(nèi)、外銷銷售額*適用稅率總進項抵扣稅額)/內(nèi)外銷銷售額。而生產(chǎn)型企業(yè)執(zhí)行的是免抵退政策,因此,稅負率具體計算公式為: 稅負率=當期應納增值稅/當期應稅銷售收入 。當期應納增值稅=當期銷項稅額-實際抵扣進項稅額 。實際抵扣進項稅額=期初留抵進項稅額+本期進項稅額-進項轉(zhuǎn)出-出口退稅-期末留抵進項稅額。
2019 11/26 15:35

84784991 

2019 11/26 16:15
沒有內(nèi)銷的怎么計算呢

84784991 

2019 11/26 16:15
沒有內(nèi)銷的怎么計算呢

樸老師 

2019 11/26 16:20
不算內(nèi)銷的就可以了

84784991 

2019 11/26 17:00
假如我有2萬5000元進項稅額,其中5000元進項稅額不得抵扣,開外銷發(fā)票是10萬元。這樣怎樣計算稅負呢,還有怎樣計算交稅的金額

樸老師 

2019 11/26 17:08
當期應納稅額=當期內(nèi)銷貨物的銷項稅額-(當期進項稅額-當期免抵退稅不得免征和抵扣稅額)-上期末留抵稅額。
稅負率=當期應納增值稅/當期應稅銷售收入。

84784991 

2019 11/26 17:15
沒有內(nèi)銷哇,只有外銷。有沒有詳細一點。只有外銷的,當期應納稅額是怎么算呢

樸老師 

2019 11/26 17:28
稅負=(增值稅應納稅額-應退稅額)/銷售額
