注册会计师-税第03讲进口业务增值税的计算、出口货物退税额的计算二、进口业务增值税税额的计算方法Thecalculationmethodofvalue－addedtaxforimportationbusiness进口货物的组成计税价格的公式为:Theformulaforthecalculationofcompositeassessableamountoftheimportedgoodsisas组成计税价格＝关税完税价格＋关税＋消费税Compositeassessablevalue＝Customsdutiablevalue＋Customsduty＋Consumptiontax应纳增值税＝（关税完税价格＋关税＋消费税）×适用税率Value-addedtaxpayable＝（Customsdutiablevalue＋Customsduty＋Consumptiontax）×三、出口货物退税额的计算方法Computingmethodoftaxrebateonexportedgoods（一）企业当期无购进免税原材料Theenterprisedoesnotbuytax-exemptrawmaterialsfortheperiod①计算出口货物当期不得免征和抵扣税额（A）:A＝当期出口货物离岸价×外汇人民币牌价×（出口货物征税率－出口货物退税率）如征税率等于退税率的,则A＝0①Computingthetaxthatshallnotbeexemptedanddeductedfortheexportedgoods（A）:A＝FOBofexportedgoodsfortheperiod×ListedRMBrateofexchange×（Leviablerateofexportedgoods-Rebaterateofexportedgoods）Iftheleviablerateisequaltorebaterate,A＝0②计算当期应纳税额或当期期末留抵税额（B）:②Computingtaxpayableforthecurrentperiodorendingremainingdeductamountforthecurrentperiod（B）:B＝当期销项税额－[当期进项税额－当期不得免征和抵扣税额（A）]B＝Theoutputtaxforcurrentperiod－[Inputtaxforthecurrentperiod－Taxamountwhichisnotexemptedordeductedforthecurrentperiod（A）]如B>0，则不退税；如B<0，B的绝对值就是“当期期末留抵税额”，可以退税。IfB>0,notaxisrefunded;ifB<0,theabsolutevalueofBistheendingremainingdeductamountforthecurrentperiod,andisentitledtotaxrefund.③计算当期免抵退税额（C）:Computingtheexemptedanddeductedtaxrebateamountforthecurrentperiod（C）:C＝出口货物离岸价×外汇人民币牌价×出口货物退税率C＝FOBofexportedgoodsfortheperiod×ListedRMBrateofexchange×Rebaterateoftheexportedgoods请注意：“当期免抵退税额”就是当期免抵税额和退税额的加总额。Note:Theexemptedanddeductedtaxrebateamountforthecurrentperiodisthetotalofthetaxexemptionanddeductplustaxrefundforthecurrentperiod.④计算当期应退税额和免抵...
