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我国对有出口经营权外贸企业的大部分出口商品的增值税实行“免、抵、退”管理办法。笔者认为对外贸企业(增值税一般纳税人,下同)增值税出口退税一般会计处理的合规性与审计时如何进行分析性复核等值得商讨与总结,现整理如下,以期收到抛砖引玉之效。一、出口退税的一般会计处理及存在的问题外贸企业有关增值税出口退税的会计处理(不考虑内销因素)一般分以下三步完成,即:
China’s VAT on most export-oriented commodities with foreign-funded enterprises that export the franchise is subject to the administrative measures of “exemption, credit and withdrawal”. I believe that the foreign trade enterprises (VAT general taxpayers, the same below) VAT export tax rebate on the general accounting of the audit and auditing how to conduct an analytical review worth discussing and summarized, are now organized as follows, in order to receive the effect of attracting valuable comments . First, the general accounting treatment of export tax rebates and problems Foreign trade enterprises VAT export tax rebate accounting treatment (regardless of domestic factors) generally divided into three steps to complete, namely: