北美娱乐

出口退税如何计算?
栏目:物贸百科 知识性栏目 发布时间:2017-03-31
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出口退税是什么?啥情况可以退税?如何计算退税金额?

CHUKOUTUISHUISHISHENME?SHAQINGKUANGKEYITUISHUI?RUHEJISUANTUISHUIJINE?

1

SHASHICHUKOUTUISHUI?


CHUKOUHUOWUTUISHUI(Export Rebate),JIANCHENGCHUKOUTUISHUI,QIJIBENHANYISHIZHIDUICHUKOUHUOWUTUIHAIQIZAIGUONEISHENGCHANHELIUTONGHUANJIESHIJIJIAONADEZENGZHISHUI、XIAOFEISHUI。CHUKOUHUOWUTUISHUIZHIDU,SHIYIGEGUOJIASHUISHOUDEZHONGYAOZUCHENGBUFEN。


CHUKOUTUISHUIZHUYAOSHITONGGUOTUIHAICHUKOUHUOWUDEGUONEIYINASHUIKUANLAIPINGHENGGUONEICHANPINDESHUISHOUFUDAN,SHIBENGUOCHANPINYIBUHANSHUICHENGBENJINRUGUOJISHICHANG,YUGUOWAICHANPINZAITONGDENGTIAOJIANXIAJINXINGJINGZHENG,CONGERZENGQIANGJINGZHENGNENGLI,KUODACHUKOUDECHUANGHUI。


2

CHENGLIDETIAOJIAN?


北美娱乐GUOJIAGUIDING,WAIMAOQIYECHUKOUDEHUOWUBIXUYAOTONGSHIJUBEIYIXIA4GETIAOJIAN:


(1)BIXUSHIZENGZHISHUI、XIAOFEISHUIZHENGSHOUFANWEINEIDEHUOWU。

(2)BIXUSHIBAOGUANLIJINGCHUKOUDEHUOWU。

北美娱乐(3)BIXUSHIZAICAIWUSHANGZUOCHUKOUXIAOSHOUCHULIDEHUOWU。

(4)BIXUSHIYISHOUHUIBINGJINGHEXIAODEHUOWU。


北美娱乐SHENGCHANQIYE(YOUJINCHUKOUJINGYINGQUANDESHENGCHANQIYE、WEITUOWAIMAOQIYEDAILICHUKOUDESHENGCHANQIYE、WAISHANGTOUZIQIYE)SHENQINGBANLICHUKOUHUOWUTUISHUISHIBIXUZENGJIAYIGETIAOJIAN,JISHENQINGTUISHUIDEHUOWUBIXUSHISHENGCHANQIYEDEZICHANHUOWUHUOSHITONGZICHANHUOWUCAINENGBANLITUISHUI。


3

RUHEJISUAN?


北美娱乐CHUKOUTUISHUIJINE,GENJUYIFOBJIAGEWEIJICHUDE,GUONEISHENGCHANQIYEKAIJUDEZENGZHISHUIFAPIAOHUOXIAOFEISHUIFAPIAOLAIJISUAN。RUGUOFAPIAOJIAGEYIJINGBAOHANYUNFEIHUOBAOFEIDE(C&FHUOCIFTIAOKUAN),BIXUSHOUXIANJIANQUYUNFEIHUOBAOFEI,ZAIJISUANTUISHUIJINE。BIRU:


北美娱乐CHANGJIAKAICHUDEZENGZHISHUIFAPIAO,BUHANSHUIJINESHI19347.69YUAN,ZENGZHISHUILV17%,YIJIAONAZENGZHISHUI=19347.69*17%=3289.11,YINCIYIHANSHUIDEFOBHUOZHI=19347.69+3289.11=22636.80。TONGSHI,BAOGUANDANDECHENGJIAOFANGSHIWEIFOB,SHENBAOJINEWEI4536usd,TUISHUILVWEI9%,RUTU:


 

 报关单金额 是FOB  4536USD


QINGJISUANTUISHUIJINE


北美娱乐(1)TUISHUIJINE=19347.69*9%=1741.29YUAN。


(2)TUISHUIJINE=9%/17%*3289.11=1741.29YUAN。


北美娱乐(3)TUISHUIJINE=22636.80*9%=2037.31。


北美娱乐(4)TUISHUIJINE=4536usd*9%*6.5=2653.56(JIASHEHUILVWEI6.5)


北美娱乐QINGWENNAGEJISUANFANGFASHIDUIDE?


XIANSHUODAAN,TUISHUIJINE1741.29SHIDUIDE。WEISHENME?


RANGWOMENZUOYIGEJIANDANDETUILI:


北美娱乐WOMENDOUZHIDAO,HENDUOCHUKOUSHANGPINDETUISHUILVSHI17%,JIYIJIAONADEZENGZHISHUIQUANBUTUIHUI。HAISHISHANGMIANDELIZI:


YIJIAONAZENGZHISHUI=19347.69*17%=3289.11(JIGUOSHUIJUSHOUDAOLE3289.11YUANDEZENGZHISHUI)


JIARUTUISHUILVSHI17%,RUGUOANZHAOHANSHUIJINEDE17%(JISHANGMIANDEDISANZHONGFANGFA)JISUANTUISHUIJINE,NEIME,TUISHUIJINE=22636.80*17%=3848.26YUAN。


北美娱乐ZHEIJIUYIWEIZHE,GUOSHUIJUYAOJINI“DAOTIE”:3848.26-3289.11=559.15YUAN。


北美娱乐GENJUCHANGSHIXIANGXIANG,GUOSHUIJUJINI“DAOTIE”QIAN,ZHEIHELIMA?KENENGMA?


SUOWEICHUKOUTUISHUI,JIUSHINIDEHUOWUCHUKOULE,GUOSHUIJUBANIYIJINGJIAONADEZENGZHISHUIHUOXIAOFEISHUIKUANQUANBUHUOBUFENTUIHUIJINI,RUGUOGUOSHUIJUTUIJINIDEBINIZHIQIANJIAONADEHAIDUO,ZHEIHAIJIAO“TUI”MA?HAIBURUZHIJIESHUO“MIANSHUI+BUTIE”DELE!SHIBUSHIZHEIGELIER?


HAOLE,WOMINGBAILE,ZHINENGANZHAOBUHANSHUIDEFOBHUOKUANJISUANTUISHUIE。


北美娱乐(1)TUISHUIJINE=19347.69*9%=1741.29YUAN。


(2)TUISHUIJINE=9%/17%*3289.11=1741.29YUAN。


ZHEILIANGZHONGJISUANFANGFADOUKEYI,DOUSHIZHENGQUEDE。


NEIME,WEISHENMEBUNENGANZHAOBAOGUANDANSHENBAODEJINEJISUANTUISHUIE?


QINGWEN,GUOSHUIJUXIANGNIZHENGSHOUZENGZHISHUIHUOXIAOFEISHUI,SHIANZHAOBAOGUANDANDEJINEJISUANDE,HAISHIANZHAOZENGZHISHUIHUOXIAOFEISHUIFAPIAODEJINEJISUANDE?HENMINGXIAN,KENDINGSHIANZHAOFAPIAOJISUANDE。GUOSHUIJUJIRANSHIANZHAOFAPIAOJISUAN,YIFAPIAOWEIZHUNXIANGNIZHENGSHOUSHUIKUAN,NEIMEJINITUISHUISHIKENDINGYESHIYIFAPIAOWEIZHUNXIANGNITUISHUIMA,ZHEICAI“KOUJINGTONGYI”MA。


4

ZHUYISHIXIANG


北美娱乐KENENGYOURENWUYIWEI,TUISHUIYIBAOGUANDANDESHENBAOJINEWEIZHUNLAIJISUAN。


北美娱乐LINGWAI,RUGUOZENGZHISHUIHUOXIAOFEISHUIFAPIAOSHIC&FHUOCIFJINE,CHUKOUBAOGUANDANSHANGDECHENGJIAOFANGSHIJIUWEIC&FHUOCIF。WOMENDOUZHIDAO,GENJUCHUKOUBAOGUANDANTIANBAOGUIFAN,RUGUOSHIC&FZEBAOGUANDANSHANGYUNFEILANBIXUSHENBAO,RUGUOSHICIFZEBAOGUANDANSHANGYUNFEILANHEBAOFEILANDOUBIXUSHENBAO。


北美娱乐YUNFEILANHEBAOFEILANSHIGANMAYONGDE?


YINWEICHUKOUTUISHUISHISHIYIFOBJIAGEWEIJICHUDE,RUGUOFAPIAOSHIC&FHUOCIF,ZEBIXUXIANJIANQUYUNFEIHUOBAOFEI(BIANCHENGFOBJIAGE),ZAIJISUANTUISHUIJINE。


北美娱乐JUTIJIANDUOSHAOYUNFEIHUOBAOFEI?JIUSHIJIANQUC&FHUOCIFBAOGUANDANSHANGYUNFEILANHUOBAOFEILANSUOSHENBAODEYUNFEIHUOBAOFEI。ZHEIJIUSHIC&FCHUKOUBAOGUANBIXUSHENBAOYUNFEI,CIFCHUKOUBAOGUANBIXUSHENBAOYUNFEIHEBAOFEIDEGENBENYUANYIN。


CHUKOUC&FHUOCIFCHENGJIAOSHI,RUGUOBAOGUANDANMEIYOUSHENBAOYUNFEIHE/HUOBAOFEI,GUOSHUIJUJISUANTUISHUISHIYUNFEIHE/HUOBAOFEIYINGGAIJIANDUOSHAO,JIUHENNANQUEDINGLE。


温瑞综 (2017) 第2号 关于公布先进评选结果的通知 2016年度公司先进个人评选结果揭晓,经公司员工民主投票及经评选领导小组综合评定,现公布如下: 先进个人奖:吴宝琴、林艳、邵小燕、金桃菊 特别贡献奖:黄海 销售精英奖:余霜月 爱岗敬业奖:卓瑾 对予上述先进个人,公司决定给予现金奖励,并授予荣誉证书。希以上再接再厉,祝新年再创佳绩。