按下例計(jì)算:
外貿(mào)公司從工廠(chǎng)采購(gòu),貨值100萬(wàn)人民幣(工廠(chǎng)開(kāi)具增值稅發(fā)票),F(xiàn)OB總價(jià)美金20萬(wàn)出售給外方。
按海關(guān)退稅規(guī)定該產(chǎn)品征17退11。
一共能退多少稅?
自問(wèn)自答,拋磚引玉,希望大家指正!
外貿(mào)公司退稅,按照工廠(chǎng)開(kāi)具的增值稅發(fā)票金額,執(zhí)行相關(guān)退稅率:RMB100萬(wàn)×(1+17%)×11%=RMB12.87萬(wàn)
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