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      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。

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