生产企业出口退(免)税的政策及会计核算

• 作 者: 黄海平
• 机 构: 广东省轻工职业技术学校,
• 出 处: 会计师
• 发表日期: 2010年03期
• 关键词: 出口商品 国家税务局 税收负担 货物报关 进项税额转出 自产货物 内销商品 应交税费 应收补贴款 免抵退税

出口货物退(免)税是指企业外销货物报关出口后,凭有关凭证报送企业所在地国家税务局批准,将其在国内已缴纳的税款退还给货物出口商或给予出口商免税的一种制度。出口货物准予退(免)的税种仅限于增值税、消费税。实行出口退(免)税的根本目的是在世界范围内维护商品的公平竞争。如果进入国际市场的商品含流转税,那么外国最终消费者将承担出口国政府的税收负担,而且会增加商品的成本、会降低国

Export tax refund (exemption) refers to the export of goods exported by the enterprise, with the relevant documents submitted to the approval of the State Taxation Office where the company, the tax has been paid in the country to the exporter of goods or to give exporters a tax-free system. Export tax refund (exemption) is limited to VAT, consumption tax. The fundamental purpose of export tax refund (exemption) is to maintain fair competition in the world. If the goods entering the international market contain a turnover tax, then the final foreign consumers will bear the tax burden of the government of the exporting country and will increase the cost of the goods,