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???? “ ????? 〈 ??? 〉 ?? 〈 ??? 》 ? ?? ??? 1333 ％ 1995? 4? 1??? 《 ?? 》 ? ?? 《 ?? 》 ? ?? ????.

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（1）計(jì)算公式： 當(dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷貨物的銷項(xiàng)稅額+當(dāng)期出口貨物離岸價(jià)×外匯人民幣牌價(jià)×征稅率-當(dāng)期全部進(jìn)項(xiàng)稅額 當(dāng)期應(yīng)退稅額=出口貨物離岸價(jià)格×外匯人民幣牌價(jià)×退稅稅率 “免、抵、退”稅的會(huì)計(jì)處理 1、貨物出口，將不予免征、抵扣或退稅的稅額轉(zhuǎn)入成本 借：產(chǎn)品銷售成本 貸：應(yīng)交稅金——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出） 2、向稅務(wù)部門申報(bào)退稅時(shí) 借：其他應(yīng)收款——應(yīng)收出口退稅 貸：應(yīng)交稅金——應(yīng)交增值稅（出口退 外企出口的免抵退稅--免抵退稅的會(huì)計(jì)處理 外貿(mào)企業(yè)出口退稅 　　一、退稅登記　　1、出口企業(yè)應(yīng)持對(duì)外貿(mào)易經(jīng)濟(jì)合作部及其授權(quán)批準(zhǔn)其出口經(jīng)營權(quán)的批件、工商營業(yè)執(zhí)照、海關(guān)代碼證書和稅務(wù)登記證于批準(zhǔn)之日起三十日內(nèi)向所在地主管

?? ??? ????? 《???? ?? ??? 》(?? ??? ?? 3?? ????, ?? ??, ?? ?? ??, ??? ? ???? ?? ?? ??? ????, ????? ?? ??? ????.

??? ???? ??? ???? ?, ??? ?? ???????? ?? ?? ??? ??? ?, ??? ???????? ?? ??? ?? ??. 30??? ?????? ????? ???? ?? ?? ??? ????, ?? ??? ?? ?? ??? ???? 《?? ?? 》? ????, ????? ?? 2?, ?? ??? ? ?? ???? ??.

?? ??? ??? ??? ??????? ?? ??? ???? ???, ?????? ???? ??? ???? ??? 30? ??? ??? ????? ???? ????? ???? ??.

? ????????????? “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “ “???? ??? ????

　　· 企業(yè)在辦理變更退稅登記時(shí)，應(yīng)提交的資料：　　· 變更稅務(wù)登記申請(qǐng)書；　　· 工商變更登記表及工商執(zhí)照（注冊(cè)登記執(zhí)照）；　　· 退稅機(jī)關(guān)發(fā)放的原退稅登記證件（登記證正、副本、登記表等）；　　4、出口企業(yè)發(fā)生解散、破產(chǎn)、撤銷以及其他情形騙稅行為暫緩?fù)硕悾婪ńK止退稅業(yè)務(wù)的，應(yīng)當(dāng)在向工商行政管理機(jī)關(guān)辦理注銷手續(xù)前，清算已退稅款，追回多退稅款，再持有關(guān)證件向原退稅機(jī)關(guān)申報(bào)辦理注銷退稅登記。

????? ??, ???? ???? ?? ?? ?? ??? ??? ? ??? ?? ??????? ?? ?? ?? ??? ???? ??? ??, ?? ?? ??, ?? ??? ???? ??.

????? ??? ??????? ????? ??? ?? ????? ???? ??? 30??? ??? ?? ??? ?? ??? ???? ??.

???????????????????? ??? ? ????? ??? “ (1333 ( ( ( ( ( ( ( ( ( ( ()) ??????????????? ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( () ????????????????????????????????????????????????????????????????????????????????? ( ( ( ( ( ( ( ( ( ( ( ( ( ( ()))) ???????????????????????????????????????????????????????????????????????????????????????, ??, ???, ?? ??

?? ?? (?) ? ?? (?) ? ?? (?) ? ?? (?) ? ?? (?) ? ?? ??? ????, ?? ?? (?) ?? ?? (?) ?? ?? (?) ? ?? ?? ??? ???? 1000??? ???? ????.

???? (13) ? ?? ?? ????? ??? ???? ??? ???? ??? ????? ????.

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????? ?? ?? ??? ???? ????? ??? ???? ??.

?? ??? ???? ?? ???? ??? ? ????? ??? ?? ?? ?? ??? ??? ??? ???.

　　三、出口退稅范圍　　（一）下列企業(yè)出口屬于增值稅、消費(fèi)稅征收范圍貨物可辦理出口退（免）稅，除另有規(guī)定外，給予免稅并退稅：　　l、有出口經(jīng)營權(quán)的內(nèi)（外）資生產(chǎn)企業(yè)自營出口或委托外貿(mào)企業(yè)代理出口的自產(chǎn)貨物；　　2、有出口經(jīng)營權(quán)的外貿(mào)企業(yè)收購后直接出口或委托其他外貿(mào)企業(yè)代理出口的貨物；　　3、生產(chǎn)企業(yè)（無進(jìn)出口權(quán)）委托外貿(mào)企業(yè)代理出口的自產(chǎn)貨物；　　4、保稅區(qū)內(nèi)企業(yè)從區(qū)外有進(jìn)出口權(quán)的企業(yè)購進(jìn)直接出口或加工后再出口的貨物；　　5、下列特定企業(yè)（不限于是否有出口經(jīng)營權(quán)）出口的貨物；　　（1）對(duì)外承包工程公司運(yùn)出境外用于對(duì)外承包項(xiàng)目的貨物；　　（2）對(duì)外承接修理修配業(yè)務(wù)的企業(yè)用于對(duì)外修理修配的貨物；　　（3）外輪供應(yīng)公司、遠(yuǎn)洋運(yùn)輸供應(yīng)公司銷售給外輪、遠(yuǎn)洋國輪而收取外匯的貨物

?? ( 4) ??? ????????????????????? ???????? ???? ?????? ???? ??????, ?????????? ?? ??? ????????????????????? ????????????????????? ???????????????????????????????????????????????????133131313131313131 ( ( ( ())) ???????? ????????????????????????????? ???? ??????????? ???? ???? ( ( ( ( ( ( ( ( ( ( ( ())) ???? ( ( ( ( ( ( ( ( ( ( ( ( ( ())))) ???? ( (?? ??, ??? ? ??;; (9) ?? ?? (9) ?? ? ???, ???? ?? ????? ??? ??? ??.

?? `?? `? ?? `?? ?? (??)? ???? ? ??? `? ???? ????? ?? ???? ` ??? `? ??? ???? ?? ????.

? ?? ???? ??? ??? ?? ???? ??? ?? ??? ?? ?????? ??, ?? ?? ??? ????.

?????? ??? ?? (1313) ? ?? (13 ? 1 ? 1) ? ????? ? ??? ??? ?? (1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 3 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 2 ? 2 ? 2 ? 2 ? 2 ? 2 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 1 ? 2 ? ? ?? (?) ? ?? (1 ? 2 ? 2 ? 2 ? 2 ? 2) ? ??

??? ?? ??, ?? ?? ?? ??, 2, ?? ??, ???, ?? ??, ?? ??, ? ??? ?? ??, ?? ?? ??, ?? ??, ?? ??, ?? ??

?? ?????? ??? ?? ???? ?????? ???? ???? ??? ????? ??? ?? ???. 1313;;;;;;; ?? ? ???? ?? ? ???? ???? ?????? ??? ????? ????.

?? ?? ?? ????? ?? ??, ?? ? ?? ??? ????.

??? ?? ?? ??? ?? ?? ?? ??? ???? ?? ?? ??;; 133? (4?) ?? (4?) ? ??? ??? ?? ???? ???, ??? ???? ??, ????? ??? ??, ????? ?? ??? ???? ????;;;;;) ??? ???? (1 ? 21 ? 213 ? 213 ? 213 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21 ? 21

??? ?? ?? ??? ?? ?? ?? ? ? ??, ?? ? ?? ?? ? ?? ? ? ?? ??: 13, ??, ???, ?? ??, ??, ?? ??? ??, ?? ??, ??, ???, ???, ?? ??, ?? ?? ??.

?????? ????? ?? ??? ?? ?? (???????) ??? ??? ??? ??? ??? ??? ??? ? ??? ???? ???.

?????, ?????, ???? ?????, ??? ?? ????, ??? ?? ??, ????? ???? ????? ???? ??.

????? ?? ????? ??? ?? ????, ??? ?? ??? ???? ???? ?? ??, ???? ?? ???? ???? ???? ?? ?? ??? ??, ?? ??, ??, ??, ??, ?? ?? (??) ?? ???, ??? ????, ????? ??, ????? ???? ? ???

?? ??? ?? ??? ?? ???? ???? ?? ??? ?? ??? ?? ???? ???? ??.

????? ????? ?? ?? ????? 13133? 10? ?? ??? ?? ??? ???? ??, ?? ??, ?? ??, ?? ??, ?? ??, ?? ??? ??, ?? ??? ?? ???? ??, ?? ??, ?? ??, ????? ?? ??? ?? ??, ?? ??? ????, ????? ???? ??? ?? ??? ????.

13 (?) (?) ? 13 (?) ? 13 (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) (?) ? ? ?? (?) ? ????