增值税出口退税的会计处理及对企业的影响

About the Accounting Deal of Increment Tax Export Drawback and Its Effect to Enterprises

随着我国加入WTO ,有越来越多的企业会面临着出口业务的处理 ,正确地掌握有关国家税收政策 ,是企业正确进行会计处理和税收筹划的前提。

With the entering WTO of our country,more and more enterprises face the problem-how to deal with export business.Correctly grasping tax policies of our country is the premise of correct accounting deal and tax arrangement of enterprises.