萍乡出口免抵退税五步法怎么理解

萍乡出口免抵退税五步法怎么理解

发表于 2023-12-02 13:13:31 浏览：0

萍乡出口免抵退税五步法怎么理解

　　出口免抵退税五步法是一个用于计算出口退税的方法，包括以下五个步骤：

　　1.“剔税”：计算不得免征和抵扣税额。这个步骤主要是将出口货物离岸价乘以外汇人民币折合率，再乘以（出口货物适用税率-出口退税率）得出结果。这个结果会计入主营业务成本。

　　2.“抵税”：计算当期应纳增值税额。当期应纳税额等于当期内销货物的销项税额减去（当期进项税额减去当期免抵退税不得免征和抵扣税额）再减去上期期末留抵税额。如果结果大于0，则为本期应纳税额；如果小于0，则进入下一步。

　　3.“尺度”：计算当期免抵退税额。这个步骤是通过将出口货物离岸价乘以外汇人民币折合率，再乘以出口货物的退税率来得出结果。

　　4.“比较”：确定应退税额。这个步骤是比较当期应纳税额和免抵退税额的大小，取较小者作为应退税额。

　　5.确定免抵税额。这是通过将第三步计算出的免抵退税额减去第四步计算出的应退税额来得出结果。

　　通过以上五个步骤，可以计算出出口退税的金额。这个方法是一个比较详细和准确的方法，用于确定企业应得的出口退税金额。

　　以上信息仅供参考，如果还有疑问，建议咨询专业人士。请注意，税收政策和相关计算方式可能会随时间发生变化，建议查询最新政策以确保准确性。

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NAME	COMPONENT	DURATION
Bootstrap	Timer	35.51 ms
Routing	Timer	0.15 ms
Controller	Timer	87.67 ms
Controller Constructor	Timer	29.21 ms
Query	Database	0.87 ms
Query	Database	0.51 ms
Query	Database	0.50 ms
Query	Database	0.47 ms
Query	Database	0.39 ms
Query	Database	0.52 ms
Query	Database	0.68 ms
Query	Database	0.56 ms
Query	Database	0.50 ms
Query	Database	0.77 ms
Query	Database	0.50 ms

Time	Query String
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0.51 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 15 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
0.5 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 16 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
0.47 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 17 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
0.39 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 18 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
0.51 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 31 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 10
0.68 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 32 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 10
0.56 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 33 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 10
0.5 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 34 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 10
0.77 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 35 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 10
0.5 ms	SELECT * FROM `dr_1_fenzhan` WHERE `dr_1_fenzhan`.`catid` = 36 AND (`fenzhan`="" or `fenzhan` LIKE "%370%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 10

模板	路径
index.html	/www/wwwroot/www.58lecaihui.com/template/pc/jizhang/home/fenzhan/index.html
fz_header.html	/www/wwwroot/www.58lecaihui.com/template/pc/jizhang/home/fenzhan/fz_header.html

fenzhan	array ( 'id' => 'heihe', 'site' => '1', 'pid' => '75', 'pids' => '0,75', 'name' => '黑河', 'cname' => 'heihe', 'child' => '0', 'hidden' => '0', 'childids' => '370', 'displayorder' => '0', 'domain' => 'heihe.58lecaihui.com', 'domian_mobile' => '', 'meta_title' => NULL, 'meta_keywords' => NULL, 'meta_description' => NULL, 'rname' => '黑河', 'logo' => '文件参数没有值', 'banner' => array ( ), 'ii' => '370', '_banner' => NULL, )
indexm	1
pageid	1
fix_html_now_url	'/index.php?s=fenzhan'
meta_title	'黑河营业执照代办\|黑河代理记账公司\|黑河工商注册公司\|黑河营业执照资质代办\|【乐财汇】'
meta_keywords	'黑河营业执照代办，黑河代理记账公司，黑河工商注册公司，黑河营业执照资质代办'
meta_description	'【乐财汇】黑河代理记账公司免费咨询⎝⎛微信/Tel：15911087801⎞⎠灵活用工平台，黑河工商注册公司，黑河资质代办。专为中小微企业提供代理记账、免费公司注册、内外资公司注册、资质代办、公司注销、工商变更、商标转让、税务筹划托管服务、公司核名等企业服务。'
my_web_url	'/index.php?s=fenzhan'
get	array ( 's' => 'fenzhan', )

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Auto.php	FCPATH/App/Module/Config/Auto.php
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CodeIgniter.php	FCPATH/CodeIgniter72/Extend/CodeIgniter.php
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Content.php	FCPATH/Fcms/Model/Content.php
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Controller.php	FCPATH/CodeIgniter72/Extend/Controller.php
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Date.php	FCPATH/Fcms/Field/Date.php
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Helper.php	FCPATH/Fcms/Core/Helper.php
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Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
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Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
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Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
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Security.php	FCPATH/Fcms/Library/Security.php
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Text.php	FCPATH/Fcms/Field/Text.php
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View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
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Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
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Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

萍乡出口免抵退税五步法怎么理解

Database (11 Queries across 0 Connection)

Views

运行时间：0.05ms

模板文件

引用提示

模板变量

Files ( 150 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Home.php
App:	fenzhan
Controller:	home
Method:	index
URI:	fenzhan/home/index
URL:	http://heihe.58lecaihui.com/

Datetime	Status	Method	URL	Content-Type	Is AJAX?
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2025-04-27 18:05:51	200	GET	http://heihe.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:50	200	GET	http://chongmingqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:49	200	GET	http://jian.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:48	200	GET	http://xianggang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:47	200	GET	http://liaocheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:46	200	GET	http://leshan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:45	200	GET	http://jingdezhen.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:44	200	GET	http://huainan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:43	200	GET	http://qinzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:42	200	GET	http://fuquan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:41	200	GET	http://datong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:40	200	GET	http://gaoxiongshi.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:39	200	GET	http://qingpuqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:38	200	GET	http://fuquan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:37	200	GET	http://fuquan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:36	200	GET	http://huainan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:35	200	GET	http://yaan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:34	200	GET	http://anyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-27 18:05:33	200	GET	http://xiangtan.58lecaihui.com/	text/html; charset=UTF-8	No

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Cache-Control	no-cache
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User-Agent	Mozilla/5.0 (X11; U; Linux x86_64; en-US; rv:1.9.1.8) Gecko/20100318 Gentoo Firefox/3.5.8
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CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://heihe.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
25.47 ms	pre_system	1
0.30 ms	dbquery	11

萍乡 出口免抵退税五步法怎么理解

4.0.5

Database (11 Queries across 0 Connection)

Views

运行时间：0.05ms

模板文件

引用提示

模板变量

Files ( 150 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

萍乡出口免抵退税五步法怎么理解