<form id="ljdbj"></form>

      <form id="ljdbj"></form>
      <sub id="ljdbj"></sub>

      <noframes id="ljdbj">

      會計實訓:納稅人在辦理留抵退稅期間,怎樣確定允許退還的增量留抵稅額?

      來源:環球網校 發布時間:2019-05-21 11:08:39 點擊量: 分享:

      環球網校小編分享“會計實訓:納稅人在辦理留抵退稅期間,怎樣確定允許退還的增量留抵稅額?”本文主要解答辦理增值稅期末留抵稅額退稅問題,希望對考生有所幫助。

      問題:納稅人在辦理留抵退稅期間,如何確定允許退還的增量留抵稅額?

      解答:

      根據《國家稅務總局關于辦理增值稅期末留抵稅額退稅有關事項的公告》(國家稅務總局公告2019年第20號)第九條規定,納稅人在辦理留抵退稅期間發生下列情形的,按照以下規定確定允許退還的增量留抵稅額:

      (一)因納稅申報、稽查查補和評估調整等原因,造成期末留抵稅額發生變化的,按最近一期《增值稅納稅申報表(一般納稅人適用)》期末留抵稅額確定允許退還的增量留抵稅額。

      (二)納稅人在同一申報期既申報免抵退稅又申請辦理留抵退稅的,或者在納稅人申請辦理留抵退稅時存在尚未經稅務機關核準的免抵退稅應退稅額的,應待稅務機關核準免抵退稅應退稅額后,按最近一期《增值稅納稅申報表(一般納稅人適用)》期末留抵稅額,扣減稅務機關核準的免抵退稅應退稅額后的余額確定允許退還的增量留抵稅額。

      稅務機關核準的免抵退稅應退稅額,是指稅務機關當期已核準,但納稅人尚未在《增值稅納稅申報表(一般納稅人適用)》第15欄“免、抵、退應退稅額”中填報的免抵退稅應退稅額。

      (三)納稅人既有增值稅欠稅,又有期末留抵稅額的,按最近一期《增值稅納稅申報表(一般納稅人適用)》期末留抵稅額,抵減增值稅欠稅后的余額確定允許退還的增量留抵稅額。

      ……

      十七、本公告自2019年5月1日起施行。

      以上內容是會計實訓:納稅人在辦理留抵退稅期間,怎樣確定允許退還的增量留抵稅額?更多賬務處理請點擊“免費下載”按鈕下載。

      課程免費試聽
      826彩票 www.62355.com | www.33997b.com | www.58688.cc | www.77114l.com | www.5666hc.com | www.533265.com | www.3933c.com | www.335274.com | www.88266r.com | www.919709.com | www.60123j.com | www.c229.vip | www.35155c.com | www.965160.com | www.60108m.com | www.hd5658.com | www.fh7557.com | www.008ac.com | www.126438.com | www.073wy.com | www.78700i.com | www.160wt.com | www.99638j.com | www.912063.com | www.88266f.com | www.320160.com | www.918ae.com | www.df39.com | www.701546.com | www.2988cai.com | www.218251.com | www.9889hc.com | www.84499f.com | www.hcw332.com | www.78949t.com | www.177741.com | www.973709.com | www.60123r.com | www.xinyc8.com | www.989841.com | www.66907.cc | www.50064k.com | www.140599.com | www.755017.com | www.1555hc.com | www.26163g.com | www.fh7557.com | www.317299.com | www.985jc.com | www.36787e.com | www.609712.com | www.cha64.com | www.50051q.com | www.68682j.com | www.349477.com | www.837772.com | www.bxcp3.com | www.99677d.com | www.163910.com | www.508433.com | www.878743.com | www.3126u.com | www.33598h.com | www.151220.com | www.571477.com | www.792587.com | www.909375.com | www.qbwc3.com | www.022y.cc | www.07163h.com | www.66653k.com | www.50024i.com | www.83033o.com | www.202403.com | www.233896.com | www.196556.com | www.196346.com | www.288472.com | www.347177.com | www.431056.com | www.550420.com | www.550431.com | www.550434.com | www.511039.com | www.500107.com | www.045445.com | www.66653u.com | www.50989k.com | www.33112v.com | www.78949q.com | www.07163l.com | www.2632y.com | www.022hn.cc | www.927191.com | www.csw288.com | www.729198.com | www.422626.com | www.535666e.com | www.66332w.com | www.67258d.com | www.3136.com | www.839565.com | www.355243.com | www.61655h.com | www.50051z.com | www.267by.com | www.lqc8.com | www.551412.com | www.191065.com | www.50052l.com | www.26878m.com | www.07hc.com | www.330276.com | www.50052f.com | www.00840x.com | www.987443.com | www.593477.com | www.094499.com | www.87668r.com | www.5854r.cc | www.504377.com | www.68689z.com | www.26163w.com | www.uucp300.com | www.607263.com | www.66332d.com | www.004hy.cc | www.208990.com | www.40484.com | www.802533.com | www.66332m.com | www.bxcp3.com | www.202883.com | www.5086h.com | www.380068.com | www.77803m.com | www.csw288.com | www.109075.com | www.5441e.com | www.626212.com | www.77802q.com | www.808912.com | www.91233y.com | www.949430.com | www.77114l.com | www.996963.com | www.50064x.com | www.911059.com | www.49956u.com | www.949405.com | www.50051b.com | www.lcw997.com | www.71399d.com | www.595707.com | www.29178f.com | www.389744.com | www.2632i.com | www.303467.com | www.gy11.com | www.91233g.com | www.641638.com | www.9205e.com | www.354911.com | www.6dwj.com | www.50024h.com | www.351376.com | www.8000hc.com | www.65707z.com | www.620239.com | www.255ak.com | www.50788l.com | www.310295.com | www.c1332.com | www.6364j.com | www.68689c.com | www.701574.com | www.2373w.com | www.61655q.com | www.549810.com | www.c143.vip | www.857t.com | www.cp58870.com | www.81233l.com | www.680955.com | www.ac3311.com | www.21202w.com | www.52072p.com | www.307816.com | www.858399.com | www.055y.cc | www.52303f.com | www.66653k.com | www.499393.com | www.805836.com | www.sxyl6.com | www.089d.cc | www.61655y.com | www.43818x.com | www.80065d.com | www.237644.com | www.560702.com | www.lcw997.com | www.962505.com | www.qilc9.com | www.2934p.com | www.36787d.com | www.71399h.com | www.16878e.com | www.50064k.com | www.78700b.com | www.99638m.com | www.029509.com | www.152918.com | www.109026.com | www.173631.com | www.068637.com | www.085366.com | www.085533.com | www.87668q.com | www.89338c.com | www.78949h.com | www.65707u.com | www.61233f.com | www.23579f.com | www.60007r.com | www.8039s.com | www.060wy.com | www.gy11.com | www.629813.com | www.590791.com | www.330652.com | www.175905.com | www.50024n.com | www.61655h.com | www.2632h.com | www.978217.com | www.840774.com | www.590981.com | www.271902.com | www.60108a.com | www.51331k.com | www.913gc.com | www.934680.com | www.506932.com | www.87668z.com | www.92092.cc | www.717699.com | www.87668m.com | www.33112l.com | www.hj7776.com | www.375931.com | www.50054v.com | www.5854z.cc | www.xinyc8.com | www.81520n.com | www.9356t.com | www.565378.com | www.251750.com | www.26163u.com | www.500yf.com | www.775730.com | www.024028.com | www.8839n.com | www.915399.com | www.106265.com | www.3126n.com | www.791317.com | www.71233x.com | www.977hf.com | www.544779.com | www.29277d.com | www.dzh0.com | www.78949e.com | www.069wy.com | www.377955.com | www.08588z.com | www.591023.com | www.60339.cc | www.305988.com | www.757zf.com | www.364277.com | www.21202c.com | www.572899.com | www.34788l.com | www.599091.com | www.80065t.com | www.754880.com | www.83993k.com | www.846631.com | www.80065w.com | www.682880.com | www.68568k.com | www.535059.com | www.5623c.com | www.202115.com | www.ban57.com | www.52072s.com | www.697896.com | www.08588b.com | www.295570.com | www.c6089.com | www.99788r.com | www.596531.com | www.8000hc.com | www.50054q.com | www.550174.com | www.73gcw.com | www.86267m.com | www.354177.com | www.ya383.com | www.77114t.com | www.270667.com | www.862803.com | www.918ae.com | www.29277u.com | www.wcp666888.com | www.88kcw.com | www.93737.cc | www.16878q.com | www.196016.com | www.799845.com | www.022zj.cc | www.16878w.com | www.77803g.com | www.lcw997.com | www.786587.com | www.wo41.com | www.fo54.com | www.m.55xj.vip | www.52303r.com | www.60123t.com | www.324770.com | www.602891.com | www.949403.com | www.033.la | www.9928i.com | www.08588d.com | www.77802w.com | www.177524.com | www.330175.com | www.590801.com | www.644996.com | www.806721.com | www.917737.com | www.cb6888.com | www.c229.com | www.855790.com | www.911283.com | www.aa3479.com | www.970331.com | www.957806.com | www.914907.com | www.917963.com | www.917787.com | www.336766.com | www.715121.com | www.fh7557.com | www.568380.com | www.526170.com | www.330831.com | www.151706.com | www.77802k.com | www.50732s.com | www.96386g.com | www.00840b.com | www.2109q.com | www.99jta.com | www.c6321.com | www.652251.com | www.435050.com | www.95111w.com | www.21202m.com | www.39669.cc | www.cp67.cc | www.wcp777888.com | www.336779.com | www.77801k.com | www.91233f.com | www.2934g.com | www.936370.com | www.404099.com | www.65707e.com | www.05028.com | www.hy5509.com | www.606370.com | www.80767m.com | www.33112k.com | www.hm8222.com | www.535350.com | www.50080k.com | www.3416i.com | www.701497.com | www.86267s.com | www.9478b.com | www.771501.com | www.130603.com | www.07163t.com | www.976115.com | www.235361.com | www.26299t.com | www.912483.com | www.68689y.com | www.1368s.cc | www.273503.com | www.16878r.com | www.630958.com | www.35155g.com | www.fo64.com | www.91233x.com | www.90egg.com | www.295207.com | www.9478y.com | www.586974.com | www.76520d.com | www.721588.com | www.21202r.com | www.903559.com | www.50052v.com | www.rcw8833.com | www.55885c.com | www.hw1100.com | www.54400n.com | www.c5619.com | www.54400r.com | www.924377.com | www.99677f.com | www.730625.com | www.33112p.com | www.hcw332.com | www.073wy.com | www.60007q.com | www.775714.com | www.35155c.com | www.305988.com | www.axc4.com | www.61233p.com | www.375957.com | www.88ac.com | www.71399g.com | www.510477.com | www.en06.com | www.49956q.com | www.187512.com | www.897743.com | www.75345.cc | www.15355y.com | www.366098.com | www.ch8900.com | www.16878p.com | www.80075p.com | www.599842.com | www.ya466.com | www.50788g.com | www.139620.com | www.640505.com | www.qilc7.com | www.35155m.com | www.66376c.com | www.444072.com | www.906880.com | www.984jc.com | www.41518q.com | www.61233n.com | www.316546.com | www.689631.com | www.hx5577.com | www.3668o.com | www.65707y.com | www.66376i.com | www.178329.com | www.xinyc2.com | www.766859.com | www.799666a.com | www.071wy.com | www.6364l.com | www.36788c.com | www.00840i.com | www.50080p.com | www.68568z.com | www.97655s.com | www.ckb000.com | www.310615.com | www.395411.com | www.501254.com | www.547477.com | www.550805.com | www.587344.com | www.610659.com | www.611036.com | www.565121.com | www.524677.com | www.444087.com | www.339208.com | www.314877.com | www.luck885.com | www.xinyc2.com | www.934680.com | www.805595.com | www.390685.com | www.7782p.com | www.34788j.com | www.29277l.com | www.847568.com | www.50054z.com | www.389244.com | www.091wy.com | www.77802t.com | www.890995.com | www.50054b.com | www.338061.com | www.gei30.com | www.87668x.com | www.936570.com | www.52303h.com | www.348177.com | www.bxcp3333.com | www.61233p.com | www.318075.com | www.cp8014.cc | www.50024z.com | www.219077.com | www.961339.com | www.94238.com | www.83033v.com | www.673166.com | www.070wy.com | www.77114z.com | www.135125.com | www.718322.com | www.75gcw.com | www.66332w.com | www.060640.com | www.608389.com | www.fz34.com | www.2109j.com | www.81678g.com | www.025616.com | www.558401.com | www.942677.com | www.055t.cc | www.55228g.com | www.66652f.com | www.217556.com | www.rcw8899.com | www.949403.com | www.33ckb.com | www.8499e.com | www.66653r.com | www.50732f.com | www.038079.com | www.376163.com | www.599474.com | www.rcw8855.com | www.am8080.com | www.qml2.com | www.ya160.com | www.055u.cc | www.3416d.com | www.9818k.cc | www.9149m.com | www.32123r.com | www.66653g.com | www.99677d.com | www.29277g.com | www.39500f.com | www.50051g.com | www.50788l.com | www.50788g.com | www.53900b.com | www.50788o.com | www.50024g.com | www.33997k.com | www.96386k.com | www.77210l.com | www.54400n.com | www.33997p.com | www.8667d.com | www.2875z.com | www.8000hc.com | www.fh7557.com | www.cb3988.com | www.820535.com | www.609812.com | www.399146.com | www.137101.com | www.53900r.com | www.76520p.com | www.6611b.cc | www.hx6695.com | www.808732.com | www.515848.com | www.097037.com | www.36787a.com | www.21202k.com | www.068wy.com | www.csw288.com | www.511079.com | www.81678u.com | www.73736f.com | www.055g.cc | www.861944.com | www.342077.com | www.57578d.com | www.83560.com | www.qbwc5.com | www.611026.com | www.049988.com | www.65707j.com | www.07hc.com | www.574177.com | www.81520k.com | www.21202p.com | www.xcw866.com | www.452803.com | www.39500l.com | www.528qx.com | www.632590.com | www.65707q.com | www.2934e.com | www.775740.com | www.025079.com | www.9205g.com | www.796678.com | www.81520j.com | www.3933y.cc | www.570126.com | www.26878k.com | www.gy1.com | www.309825.com | www.49956b.com | www.854266.com | www.75538a.com | www.267by.com | www.343177.com | www.33112l.com | www.694010.com | www.33997q.com | www.189999a.com | www.005845.com | www.222hy.cc | www.178379.com | www.1035w.com | www.377506.com | www.50069.com | www.548116.com | www.33997r.com | www.582914.com | www.26878b.com | www.550347.com | www.9149p.com | www.364616.com | www.2632j.com | www.196148.com | www.669by.com | www.96386d.com | www.c9332.com | www.50024n.com | www.842686.com | www.68689r.com | www.550436.com | www.3890s.com | www.139620.com | www.hm5222.com | www.16878h.com | www.620557.com | www.2934l.com | www.91233r.com | www.906511.com | www.49956t.com | www.250757.com | www.hr4888.com | www.86267q.com | www.557031.com | www.070wy.com | www.36166d.com | www.560726.com | www.bxcp3333.com | www.81520q.com | www.345529.com | www.ck3578.com | www.32123g.com | www.97655g.com | www.657399.com | www.66ffj.com | www.77803m.com | www.167090.com | www.745855.com | www.022gx.cc | www.66652h.com | www.109317.com | www.645326.com | www.hczx7.com | www.00840g.com | www.50788l.com | www.351817.com | www.805835.com | www.bai84.com | www.60996.cc | www.96386n.com | www.047788.com | www.yc7701.com | www.917699.com | www.679by.com | www.07500w.com | www.35918x.com | www.055168.cc | www.431056.com | www.795917.com | www.hm2777.com | www.983jc.com | www.02022.com | www.71399l.com | www.60007m.com | www.81678l.com | www.196346.com | www.372779.com | www.588229.com | www.755017.com | www.922109.com | www.987957.com | www.qmkl0.com | www.22yfa.com | www.986jc.com | www.2408e.com | www.9889hc.com | www.27676.cc | www.6832u.com | www.6364u.com | www.6969a.cc | www.2109b.com | www.1248g.cc | www.091wy.com | www.006ac.com | www.fl62.com | www.hf0668.com | www.rcw8833.com | www.910883.com | www.768639.com | www.655101.com | www.501203.com | www.319826.com | www.095005.com | www.81678w.com | www.50052v.com | www.81678k.com | www.15355z.com | www.2109a.com | www.79gcw.com | www.955484.com | www.701549.com | www.456826.com | www.101062.com | www.43131q.com | www.36787f.com | www.022jl.cc | www.901375.com | www.555958.com | www.131873.com | www.33588n.com | www.75850.cc | www.fcyl7.com | www.664628.com | www.217650.com | www.32123u.com | www.5441k.com | www.c1636.com | www.583792.com | www.89894h.com | www.51515h.com | www.rrle3.com | www.610390.com | www.83033h.com | www.33598y.com | www.hf0886.com | www.540577.com | www.50052m.com | www.3478w.cc | www.hcw018.com | www.025727.com | www.34788w.com | www.hm3988.com | www.316411.com | www.77802d.com | www.hw1100.com | www.330831.com | www.66332n.com | www.ck1178.com | www.luck885.com | www.39500m.com | www.907844.com | www.86267x.com | www.2109g.com | www.560259.com | www.99677w.com | www.ch8988.com | www.076069.com | www.2934o.com | www.550314.com | www.77802t.com | www.858899.com | www.50989g.com | www.df76.com | www.068653.com | www.022gx.cc | www.299078.com | www.6769l.com | www.500713.com | www.50064k.com | www.721662.com | www.86267k.com | www.565378.com | www.26299c.com | www.868433.com | www.26299b.com | www.853053.com | www.97655m.com | www.755690.com | www.60123w.com | www.599399.com | www.56718.com | www.348477.com | www.535hc.com | www.178625.com | www.qml1.com | www.50052f.com | www.795535.com | www.50051c.com | www.366746.com | www.088wy.com | www.68689h.com | www.890482.com | www.43818g.com | www.303484.com | www.gyfc3.com | www.23636f.com | www.lcw199.com | www.0014n.com | www.68689j.com | www.763227.com | www.3890a.com | www.77803j.com | www.773593.com | www.781566.com | www.84499z.com | www.855765.com | www.9818y.cc | www.71399l.com | www.640505.com | www.5666hc.com | www.06500w.com | www.338218.com | www.921677.com | www.6611e.cc | www.50052l.com | www.501264.com | www.987426.com | www.9356d.com | www.54400k.com | www.407872.com | www.931786.com | www.cll168.com | www.88266k.com | www.069961.com | www.550439.com | www.955494.com | www.022tw.cc | www.39500l.com | www.52072e.com | www.197880.com | www.586960.com | www.902771.com | www.ya160.com | www.3668s.com | www.66652f.com | www.60123m.com | www.151706.com | www.493381.com | www.753956.com | www.000128a.com | www.bxcp3.com | www.7793e.com | www.50064p.com | www.00840m.com | www.50080c.com | www.81233s.com | www.150957.com | www.303467.com | www.422689.com | www.561518.com | www.621312.com | www.719969.com | www.815807.com | www.890482.com | www.921677.com | www.963063.com | www.990733.com | www.hw8222.com | www.csgc4.com | www.2kc.com | www.igcp3.com | www.hy6934.com | www.hf0168.com | www.000128a.com | www.98528f.com | www.901572.com | www.810926.com | www.694050.com | www.586960.com | www.444075.com | www.245568.com | www.036874.com | www.66332i.com | www.41518y.com | www.71399p.com | www.00840j.com | www.657zf.com | www.hjin2.com | www.901397.com | www.54968f.com | www.356411.com | www.022173.com | www.52072q.com | www.66652m.com | www.9889hc.com | www.qmfc7.com | www.799413.com | www.401345.com | www.87668z.com | www.81233h.com | www.cll168.com | www.778811aa.com | www.982082.com | www.602630.com | www.143552.com | www.12455y.com | www.2875d.com | www.hcw266.com | www.566011.com | www.89894q.com | www.50052z.com | www.ya828.com | www.607995.com | www.88266w.com | www.50054z.com | www.hm6655.com | www.423770.com | www.33997r.com | www.016ac.com | www.xinyc2.com | www.99788p.com | www.26163q.com | www.962505.com | www.197620.com | www.50080b.com | www.cp7768.com | www.99djcp.com | www.71399n.com | www.627012.com | www.247500.com | www.36166w.com | www.919509.com | www.065966.com | www.3890k.com | www.597933.com | www.29277e.com | www.hy2721.com | www.171880.com | www.5441n.com | www.573678.com | www.81520j.com | www.937065.com | www.76520d.com | www.88ac.com | www.178213.com | www.cll168.com | www.401345.com | www.99431.cc | www.573995.com | www.51331k.com | www.710650.com | www.81520w.com | www.800986.com | www.99788l.com | www.820380.com | www.36166hh.com | www.xinyc3.com | www.84499n.com | www.hcw266.com | www.50064n.com | www.536210.com | www.6832o.com | www.235607.com | www.202115.com | www.bxcp3.com | www.c4529.com | www.60123p.com | www.901372.com | www.77802w.com | www.568565.com | www.3416i.com | www.106165.com | www.c1981.com | www.99099hh.com | www.599290.com | www.5522h.cc | www.99677g.com | www.901376.com | www.50066c.com | www.259989.com | www.hy5504.com | www.77210c.com | www.351857.com | www.lfu8.com | www.81233z.com | www.355264.com | www.hx2088.com | www.75538b.com | www.243500.com | www.933345.com | www.9478g.com | www.83993b.com | www.680358.com | www.585hc.com | www.15355m.com | www.lcw997.com | www.964688.com | www.12656.cc | www.61655x.com | www.523780.com | www.627012.com | www.9149b.com | www.50026l.com | www.339752.com | www.843933.com | www.8000hc.com | www.55885g.com | www.80065b.com | www.454556.com | www.980158.com | www.1035v.com | www.68689s.com | www.80075f.com | www.369061.com | www.703602.com | www.hj8987.com | www.8000hc.com | www.39500l.com | www.35918t.com | www.128083.com | www.512477.com | www.758799.com | www.c1332.com | www.986jc.com | www.78700.com | www.66332k.com | www.43131i.com | www.84499s.com | www.240689.com | www.550806.com | www.670209.com | www.le33.cc | www.987426.com | www.04gcw.com | www.9889hc.com | www.2934y.com | www.9478g.com | www.33112n.com | www.51331m.com | www.68568m.com | www.88065b.com | www.97655q.com | www.25688m.com | www.50052s.com | www.50732d.com | www.52072b.com | www.50051a.com | www.26878v.com | www.84499b.com | www.55885c.com | www.00840s.com |