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出口货物由于各种原因发生退关退运的情形十分常见,但出口企业应如何进行核算,一直以来存在诸多争议与分歧,特别是对出口企业已办理退(免)税之后又发生跨年度退关退运的,将直接影响到外销收入与退(免)税额的调整问题。对此,笔者根据《国家税务总局关于〈出口货物劳务增值税和消费税管理办法〉有关问题的公告》(国家税务总局公告2013年第12号,以下简称12号公告)、《国家税务总局关于出口企业申报出口货物
It is very common for the export goods to be withdrawn and returned due to various reasons. However, there are many disputes and disagreements among export enterprises on how to conduct accounting. In particular, there have been many cross-border refunded after the export enterprises have handled the refund (exemption) tax Returned, will directly affect the export revenue and tax refund (exemption) adjustment issues. In this regard, the author based on “the State Administration of Taxation on Export VAT services and consumption tax management practices” on the issues related to the announcement “(State Administration of Taxation Announcement 2013 No. 12, hereinafter referred to as No. 12 announcement),” State Administration of Taxation on exports Enterprises to declare the export of goods