通俗诠释出口货物退税的会计处理  

作　　者：张际萍[1] 严鹏飞[1] 

机构地区：[1]四川师范大学文理学院,讲师硕士研究生四川成都610068

出　　处：《成都电子机械高等专科学校学报》2008年第4期80-82,共3页Journal of Chengdu Electromechanical College

摘　　要：我国《出口货物退(免)税管理办法》规定了两种退税计算办法:第一种办法是"免、抵、退"办法,主要是用于自营和委托出口自产货物的生产企业;第二种办法是"先征后退"办法,目前主要用于收购货物出口的外(工)贸企业。第二种办法的会计处理比较简单,易于掌握。本文拟对第一种办法的会计处理进行通俗简明的诠释,旨在使那些新学习本经济业务会计处理的人员收到"变难为易、划繁为简"的效果。The ＂Measures of Governing Tax Refund （Exception） of Exported Goods＂ suggests two methods of tax refund： the first is ＂Exception,Deduction,Refund＂, which is mainly applied to manufacturing enterprises that run and export their goods by themselves or by entrustment. The second is ＂Refund after Levy＂, which is currently applied to foreign trade operators （enterprises）. The second method is relatively less complex and easier to understand and manage. This essay aims to illustrate the accounting process of the first method in a plain and concise language so that the process is clarified and simplified for learners new to it.

关 键 词：“免 抵 退”办法会计处理 出口货物退税 当期应纳税额免抵退税额 当期应退税额 

分 类 号：F740.45[经济管理—国际贸易]