日期:2011-01-19 10:08
險費(fèi)-傭金）外匯人民幣牌價=28,0002008.2836 2,000(240-20-10-2)8.2836=49,834,137.60(元)
?、诋?dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷貨物的銷項(xiàng)稅額 當(dāng)期出口貨物離岸價格外匯人民幣牌價征稅率-當(dāng)期全部進(jìn)項(xiàng)稅額=5,936,400 49,834,137.6017%-10,800,000=3,608,203.39(元)
?、郛?dāng)期應(yīng)退稅額=當(dāng)期出口貨物離岸價格外匯人民幣牌價退稅稅率-49,834,137.6013%=6,478,437.89(元）。