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      <description><![CDATA[生产企业已免抵退税申报,实际为免税业务,如何处理?2014-11-3 9:12:56来源：潍坊国税 
    生产企业已免抵退税申报&#8218;实际为免税业务&#8218;如何处理?
    问：企业出口的苹果粕但是按照12130090其他未经处理的谷类植物茎杆及谷壳申报了退免税，退税13639.19元，免 ...]]></description>
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      <description><![CDATA[生产企业外购配套产品出口能否申请退税编辑时间：2010-09-18
提问: 我公司是编藤家具生产出口企业，家具包含靠垫、玻璃、抱枕、纸箱，国外客人为了增加装箱量要求分开包装，公司分别以家具、玻璃、靠垫、纸箱报关，但退税审核时，说我出口的产品行业跨度太大，配套产品 ...]]></description>
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      <description><![CDATA[出口－－单证不齐转内销有两种情况1楼 2005-12-31 13:46 回复 查看 (800) 回复 (0) 1楼 



一)本年出口货物单证不齐,在本年视同内销出售
1.)冲减出口收入，增加内销收放
借：主营业务收入－－出口收入
　贷：主营业务收入－－内销收入
２．）按单证不齐出口销售 ...]]></description>
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      <pubDate>Fri, 15 Apr 2011 14:43:09 +0000</pubDate>
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      <description><![CDATA[生产型企业出口退税实务操作举例
(2009-11-25 11:57:45) 


                生产企业备案说明
      出口企业自营或委托出口属于退（免）增值税或消费税的货物，最迟应在申报出口货物退（免）税后15天内，将下列出口货物单证在企业财务部门备案，以备税务机关核 ...]]></description>
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      <description><![CDATA[企业免抵退税会计处理分析
经验之谈   2009-06-15 23:00   阅读5   评论0 
 
字号： 大大  中中  小小 

　根据免抵退出口货物销售额（与增值税纳税申报表差额）： 
　　借：应收账款（或银行存款等科目）（差额大于0时为蓝字，小于0时为红字） 
　　　贷：主营业 ...]]></description>
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      <author>北丐洪七公</author>
      <pubDate>Wed, 18 Nov 2009 06:12:27 +0000</pubDate>
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      <description><![CDATA[增值税“免抵退”一看就明白
经验之谈   2009-06-16 22:21   阅读119   评论1 
 
字号： 大大  中中  小小 

想弄清“免、抵、退”就必须弄明白，这三个字的含义：

“免”即是指免征销售环节的增值税

“抵”即是指应退的税可以抵减当期内销应纳的税额

“退 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 18 Nov 2009 05:36:30 +0000</pubDate>
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      <author>北丐洪七公</author>
      <pubDate>Thu, 13 Aug 2009 01:03:55 +0000</pubDate>
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      <title>2009年1-5月退税调库办理查询</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=1581</link>
      <description><![CDATA[2009-02-24 11:26:14  作者：  来源：互联网  浏览次数：279  文字大小：【大】【中】【小】
 
    现每月公布退税和调库办理情况，供出口企业查询与核对。
    解压缩密码请致电88181031询问！
[附件:2009年1-5月退税调库办理查询.rar][/url]]]></description>
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      <author>北丐洪七公</author>
      <pubDate>Fri, 29 May 2009 01:09:40 +0000</pubDate>
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      <title>关于小规模企业出口免税申报系统2.0版的升级调整</title>
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      <pubDate>Wed, 27 May 2009 06:18:03 +0000</pubDate>
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      <title>如何计算福利退税额?</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=1451</link>
      <description><![CDATA[如何计算福利退税额? 
2009-04-29 15:14:21  作者：  来源：互联网  浏览次数：1  文字大小：【大】【中】【小】

王冠华
石利荣福利企业自行生产的货物享受先征后退政策，委托外贸公司出口货物实行超税负返还政策，而出口货物又享受“免、抵、退”政策，当几种优惠 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 29 Apr 2009 08:36:56 +0000</pubDate>
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      <title>生产企业出口货物如何计算免抵退税</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=1450</link>
      <description><![CDATA[生产企业出口货物如何计算免抵退税 
2009-04-29 15:11:34  作者：  来源：互联网  浏览次数：2  文字大小：【大】【中】【小】
    生产企业出口货物免抵退税额的计算相对复杂，关键要把握好三个要点。
　　第一，准确理解免、抵、退税的具体含义。
　　免、抵、退税 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 29 Apr 2009 08:35:37 +0000</pubDate>
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      <title>免抵退税的概念理解</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=1146</link>
      <description><![CDATA[免抵退税的概念理解 2008-12-31 10:11:52  作者：  来源：互联网  浏览次数：4  文字大小：【大】【中】【小】
免抵退税的概念理解概念好比是武功心法，是必须要牢记于心的，当然一上来看到这么多公式和定义，头有一点大是正常的，能理解当然是最好，不能马上理解也不要 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 31 Dec 2008 06:10:51 +0000</pubDate>
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      <title>生产企业“免抵退”申报中“查询作废”和“撤单重报”操作说明</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=1145</link>
      <description><![CDATA[生产企业“免抵退”申报中“查询作废”和“撤单重报”操作说明 2008-12-31 09:57:43  作者：  来源：互联网  浏览次数：6  文字大小：【大】【中】【小】
在免抵退正式申报已申报情况下：

一、在增值税申报期限内：　
1、增值税未申报情况下：免抵退查询作废（如不 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 31 Dec 2008 06:09:32 +0000</pubDate>
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      <title>【失效】浙江省地税局关于对生产企业出口货物免抵的增值税征收城建税和教育费附加问题</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=774</link>
      <description><![CDATA[浙江省地方税务局关于对生产企业出口自产货物免抵的增值税征收城市维护建设税和教育费附加问题的通知
浙地税函[2005]32号
2005-1-25  浙江省地方税务局【发布文号】 浙地税函［2005］32号
【发文日期】 2005-01-25
【是否有效】 全文失效
编者注：《浙江省地方税务 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Wed, 24 Sep 2008 06:38:56 +0000</pubDate>
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      <title>国税发[2002]152号生产企业出口视同自产产品实行免、抵、退税办法的通知</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=750</link>
      <description><![CDATA[国家税务总局关于明确生产企业出口视同自产产品实行免、抵、退税办法的通知国税发[2002]152号
各省、自治区、直辖市和计划单列市国家税务局：
近接部分地区反映，生产企业出口货物实行免、抵、退税管理办法后，生产企业出口的视同自产产品是否纳入免、抵、退税管理，要 ...]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Mon, 15 Sep 2008 07:39:18 +0000</pubDate>
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      <title>以下B类企业核销单未核销，180天即将逾期</title>
      <link>http://www.pjckts.cn/forum.php?mod=viewthread&amp;tid=723</link>
      <description><![CDATA[2008-08-28 11:32:28  作者：  来源：互联网  浏览次数：24  文字大小：【大】【中】【小】

有疑问，与管理员联系！]]></description>
      <category>生产企业</category>
      <author>北丐洪七公</author>
      <pubDate>Thu, 28 Aug 2008 07:19:18 +0000</pubDate>
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