出口退税进项税额转出会计分录(出口退税进项税额转出会计分录是什么)

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出口退税进项税额转出会计分录

///

/// 上下文

/// 加工销售数据模型

/// 存货科目代码

public static void InventoryenumberExportTaxInterestOut(BillsPayableDbContext db,VBillsReceivable goodsPurchasesModel,string accountSubjectCode)

{

VoucherSubject voucherSubject = new VoucherSubject();

voucherSubject.BusinessDate = goodsPurchasesModel.BusinessDate.ToString();

voucherSubject.VoucherDate = goodsPurchasesModel.UpdateTime.ToString();

voucherSubject.VoucherType = voucherSubject.VoucherTypeName = "转";

voucherSubject.VoucherCode = goodsPurchasesModel.VoucherCode;

voucherSubject.AuxiliaryNumber = goodsPurchasesModel.VoucherCode;

voucherSubject.TotalCredit = voucherSubject.TotalDebit = goodsPurchasesModel.ExportTaxInterest;

voucherSubject.Isclear = false;

decimal? defalutSummary = 0;

//借，进项税转出

GoodsInventoryLedgerDebit(db, goodsPurchasesModel, "224103", accountSubjectCode, voucherSubject, ref defalutSummary);

//贷，应付账款

GoodsInventoryLedgerLender(db, goodsPurchasesModel, "224101", "应付账款(" + goodsPurchasesModel.CredentialsNumber + ")", voucherSubject, ref defalutSummary);

}

///

/// 上下文

/// 加工销售数据模型

/// 存货科目代码

public static void InventoryenumberSalesTaxOut(BillsPayableDbContext db,VBillsReceivable goodsPurchasesModel,string accountSubjectCode)

{

VoucherSubject voucherSubject = new VoucherSubject();

voucherSubject.BusinessDate = goodsPurchasesModel.BusinessDate.ToString();

voucherSubject.VoucherDate = goodsPurchasesModel.UpdateTime.ToString();

voucherSubject.VoucherType = voucherSubject.VoucherTypeName = "转";

voucherSubject.VoucherCode = goodsPurchasesModel.VoucherCode;

voucherSubject.AuxiliaryNumber = goodsPurchasesModel.VoucherCode;

voucherSubject.TotalCredit = voucherSubject.TotalDebit = goodsPurchasesModel.SalesTax;

voucherSubject.Isclear = false;

decimal? defalutSummary = 0;

//借，应付账款

GoodsInventoryLedgerDebit(db, goodsPurchasesModel, "224101", "应付账款(" + goodsPurchasesModel.CredentialsNumber + ")", voucherSubject, ref defalutSummary);

//贷，销项税额

GoodsInventoryLedgerLender(db, goodsPurchasesModel, "222101", accountSubjectCode, voucherSubject, ref defalutSummary);

}

#endregion

#region 新加工销售分录

///

/// 上下文

/// 内转加工销售数据模型

public static void InternalGoodsSalesVoucherSubject(BillsPayableDbContext db,VInternalGoodsSales goodsPurchasesModel)

{

VoucherSubject voucherSubject = new VoucherSubject();

voucherSubject.BusinessDate = goodsPurchasesModel.BusinessDate.ToString();

voucherSubject.VoucherDate = goodsPurchasesModel.UpdateTime.ToString();

voucherSubject.VoucherType = voucherSubject.VoucherTypeName = "转";

voucherSubject.VoucherCode = goodsPurchasesModel.VoucherCode;

voucherSubject.AuxiliaryNumber = goodsPurchasesModel.VoucherCode;

voucherSubject.TotalCredit = voucherSubject.TotalDebit = goodsPurchasesModel.Amount;

voucherSubject.Isclear = false;

decimal? defalutSummary = 0;

//借，应付账款

GoodsInventoryLedgerDebit(db, goodsPurchasesModel, "140201", "应付账款(" + goodsPurchasesModel.VoucherCode + ")", voucherSubject, ref defalutSummary);

//贷，存货

GoodsInventoryLedgerLender(db, goodsPurchasesModel, "1405", "存货(" + goodsPurchasesModel.VoucherCode + ")", voucherSubject, ref defalutSummary);

}

///

/// 上下文

/// 退内转加工销售数据模型

public static void ReturnInternalGoodsSalesVoucherSubject(BillsPayableDbContext db,VReturnInternalGoodsSales goodsPurchasesModel)

{

VoucherSubject voucherSubject = new VoucherSubject();

voucherSubject.BusinessDate = goodsPurchasesModel.BusinessDate.ToString();

voucherSubject.VoucherDate = goodsPurchasesModel.UpdateTime.ToString();

voucherSubject.VoucherType = voucherSubject.VoucherTypeName = "转";

voucherSubject.VoucherCode = goodsPurchasesModel.VoucherCode;

voucherSubject.AuxiliaryNumber = goodsPurchasesModel.VoucherCode;

voucherSubject.TotalCredit = voucherSubject.TotalDebit = goodsPurchasesModel.Amount;

voucherSubject.Isclear = false;

decimal? defalutSummary = 0;

//借，存货

GoodsInventoryLedgerDebit(db, goodsPurchasesModel, "1405", "存货(" + goodsPurchasesModel.VoucherCode + ")", voucherSubject, ref defalutSummary);

//贷，应付账款

GoodsInventoryLedgerLender(db, goodsPurchasesModel, "140201", "应付账款(" + goodsPurchasesModel.VoucherCode + ")", voucherSubject, ref defalutSummary);

}

#endregion

}

}

免抵退税不得免征和抵扣的税额＝离岸价格×（出口货物征税率—退税率）。

需要根据免抵退税不得免征和抵扣的税额做进项税额转出处理，账务处理的分录是，

借：主营业务成本，

贷：应交税费—应交增值税（进项税额转出）。