摘要
很多同学在学习增值税出口退税的免抵退税计算公式时,都不能理解。本文通过案例来分析免抵退税计算公式,让同学们在学习过程中能理解记忆该公式。
Abstract When learning the tax calculation formula for tax ex- emption of export drawback, many students cannot understand it. This paper makes a case-based analysis of the calculation for- mula, so as to make students understand and memorize it in learning.
出处
《科教文汇》
2013年第20期35-35,39,共2页
Journal of Science and Education
关键词
出口退税
免抵退税
计算公式
export drawback
tax exemption
calculation formula
