生产企业出口退税的会计处理

An Analysis on Accounting Treatment of Export Rebate of Manufacturers

我国对生产企业出口货物实行免、抵、退税政策。企业在实务上处理起来比较麻烦和不容易理解。本文通过分析会计处理的数据之间的钩稽关系,采用分步处理方法来解释和把握出口退税政策。

Exports of manufacturers in China are applied to a tax policy of ‘exemption, deduction and rebate＇. However, in practice this policy is quite difficult for most manufacturers to understand and deal with. By analyzing the matching relationship of accounting data, this paper uses a step-by-step approach to interpret the export rebate policy for an easier understanding of this policy.