生产企业出口货物退关退运的会计处理与调整
发布时间：2019-03-02 15:52
【摘要】：正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
[Abstract]:It is very common for positive export goods to return from customs for various reasons, but there have always been many disputes and differences over how the export enterprises should carry out the accounting. Especially, the adjustment of export income and tax refund (exemption) will be directly affected if there is a cross-annual return after tax refund (exemption) has been made for export enterprises. In this regard, the author according to the State Administration of Taxation on the export goods and services value added tax and consumption tax related issues announcement (State Administration of Taxation Bulletin No. 12 of 2013, hereinafter referred to as the 12 announcement), < the State Administration of Taxation on the declaration of export goods by export enterprises
【作者单位】： 国家税务总局税务干部进修学院;
【分类号】：F740.45;F752.62;F812.42
本文编号：2433203
[Abstract]:It is very common for positive export goods to return from customs for various reasons, but there have always been many disputes and differences over how the export enterprises should carry out the accounting. Especially, the adjustment of export income and tax refund (exemption) will be directly affected if there is a cross-annual return after tax refund (exemption) has been made for export enterprises. In this regard, the author according to the State Administration of Taxation on the export goods and services value added tax and consumption tax related issues announcement (State Administration of Taxation Bulletin No. 12 of 2013, hereinafter referred to as the 12 announcement), < the State Administration of Taxation on the declaration of export goods by export enterprises
【作者单位】： 国家税务总局税务干部进修学院;
【分类号】：F740.45;F752.62;F812.42
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