EPISODE · Jun 1, 2026 · 13 MIN
注册会计师 税法 增值税法43 五步算清出口免抵退
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解一般贸易方式下免抵退税五步计算法的完整知识脉络——剔税（FOB价×征退税率差转出成本）、算应纳税额（内销销项-可用进项-上期留抵）、算尺度/天花板（FOB价×退税率）、定应退税额（留抵税额与天花板取较小者）、定免抵税额（天花板-实退税额的地方附加税基），深度解析水池模型下注排水动态平衡与幽灵数字的隐蔽暗坑。【核心案例】 出口200万内销100万进项26万上期留抵1万征13%退9%：8万剔税→负6万水池→18万天花板→实退6万→免抵12万→城建税附加暗坑。退税率降为0%对国内超市物价有何反向影响？【关键词】 免抵退税五步法、剔税、应纳税额、退税天花板、应退税额、免抵税额、留抵税额、比大小、城建税附加、水池模型
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注册会计师 税法 增值税法43 五步算清出口免抵退
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