出口退稅企業(yè)的稅負(fù)率怎么算？稅率=本期應(yīng)交增值稅/本期應(yīng)納稅銷售收入=本期應(yīng)交增值稅-實(shí)際抵扣進(jìn)項(xiàng)稅額=期初留存進(jìn)項(xiàng)稅額-轉(zhuǎn)出進(jìn)項(xiàng)稅額-出口退稅-期末留存進(jìn)項(xiàng)稅額。如果有進(jìn)項(xiàng)處理，具體公式如下::增值

出口退稅企業(yè)的稅負(fù)率怎么算？

稅率=本期應(yīng)交增值稅/本期應(yīng)納稅銷售收入=本期應(yīng)交增值稅-實(shí)際抵扣進(jìn)項(xiàng)稅額=期初留存進(jìn)項(xiàng)稅額-轉(zhuǎn)出進(jìn)項(xiàng)稅額-出口退稅-期末留存進(jìn)項(xiàng)稅額。如果有進(jìn)項(xiàng)處理，具體公式如下::增值稅稅率=[銷項(xiàng)稅額-免稅 退稅收入-適用稅率-(應(yīng)納稅額× 17 %由進(jìn)項(xiàng)稅額-進(jìn)項(xiàng)稅額轉(zhuǎn)出-免稅進(jìn)口料件初留、終留、海關(guān)核銷組成)]/(有增值稅的銷售-免稅的銷售)