| 出口退税的免抵退税计算公式之我见 |
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| 引用本文： | 胡红平.出口退税的免抵退税计算公式之我见[J].科教文汇,2013(20):35-35,39. |
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| 作者姓名： | 胡红平 |
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| 作者单位： | 中南财经政法大学,湖北武汉430073 |
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| 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。
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| 关 键 词： | 出口退税 免抵退税 计算公式 |
Some Views on the Tax Calculation Formula for Export Drawback |
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| Authors: | Hu Hongping |
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| Institution: | Hu Hongping |
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| Abstract: | 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. |
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| Keywords: | export drawback tax exemption calculation formula |
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