问题已解决
請問老師,下面這個公式是不不對?生產(chǎn)出口型企業(yè)綜合增值稅稅負率=(免抵退稅額+實際繳納增值稅)/(免抵退銷售額+內(nèi)銷銷售額),圖片中是用(免抵退稅額+應繳納增值稅)除以銷售額
FAILED
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您好,免抵退稅出口企業(yè)增值稅稅負率=(當期免抵稅額+當期應納稅額)/(免抵退銷售額+內(nèi)銷銷售額)。
2023 04/25 17:03
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2023 04/25 17:05
老師,免抵退出口企業(yè)應納稅額=免抵稅額+實際繳納稅額,為什么免抵稅額要加上當期應納稅額呢?應該是加上實際繳納稅額吧?
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2023 04/25 17:11
您好,應納稅額和稅負率的計算不一樣,應納稅額是實際稅額,稅負率一般用應納稅額計算,而不是實際稅額。
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2023 04/25 17:19
那您公式里的應納稅額就是實際稅額是嗎?
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2023 04/25 22:03
同學,不是實際稅額 ,就是應納稅額哦。
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2023 04/26 08:21
這個應納稅額,就是企業(yè)實際繳納的增值稅,是嗎?
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2023 04/26 08:23
應納稅額不是實際繳納稅額。應納稅額是指企業(yè)按照稅法的規(guī)定,經(jīng)過計算得出的應向稅務機關(guān)繳納的所得稅金額。應納稅額=應納稅所得額× 適用稅率 - 減免稅額 - 抵免稅額。實際繳納稅額是單位上交國庫的金額,已經(jīng)上交掉的稅金。
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