福建省外贸企业出口退税账务处理

福建省外贸企业出口退税账务处理

发表于 2023-12-17 11:25:00 浏览：0

福建省外贸企业出口退税账务处理

　　外贸企业出口退税的账务处理包括以下步骤：

　　1.购进货物时，按照专用发票上注明的增值税额借记“应交税费——应交增值税(进项税额)”科目，同时按照应付或实际支付的金额贷记“应付账款”、“应付票据”、“银行存款”等科目。

　　2.货物出口销售后，结转商品销售成本时，借记“主营业务成本”科目，贷记“库存商品”科目。同时，按照购进时取得的增值税专用发票上记载的增值税额与按照退税率计算的增值税额的差额，借记“主营业务成本”科目，贷记“应交税费——应交增值税(进项税额转出)”科目。

　　3.外贸企业按照规定的退税率计算出应收的出口退税时，借记“应收出口退税”科目，贷记“应交税费——应交增值税(出口退税)”科目。

　　4.实际收到出口退税款项时，借记“银行存款”科目，贷记“应收出口退税”科目。

　　以上是外贸企业出口退税账务处理的基本步骤。需要注意的是，具体的账务处理可能会根据企业的具体情况和当地的税收政策有所调整。因此，在实际操作中，建议咨询专业的会计师或税务师以确保账务处理的准确性和合规性。

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Query	Database	100.48 ms
Query	Database	11.46 ms
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47.55 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 34 AND `id` > 2168 ORDER BY `id` asc LIMIT 1
100.48 ms	SHOW COLUMNS FROM `dr_1_fenzhan_hits`
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252.5 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE (`fenzhan`="" or `fenzhan` LIKE "%63%") ORDER BY RAND() LIMIT 5
94.48 ms	SELECT `dr_1_fenzhan`.,`dr_1_fenzhan_hits`.`hits`,`dr_1_fenzhan_hits`.`day_hits`,`dr_1_fenzhan_hits`.`week_hits`,`dr_1_fenzhan_hits`.`month_hits`,`dr_1_fenzhan_hits`.`year_hits`,`dr_1_fenzhan_hits`.`day_time`,`dr_1_fenzhan_hits`.`week_time`,`dr_1_fenzhan_hits`.`month_time`,`dr_1_fenzhan_hits`.`year_time` FROM* `dr_1_fenzhan` LEFT JOIN `dr_1_fenzhan_hits` ON `dr_1_fenzhan`.`id`=`dr_1_fenzhan_hits`.`id` WHERE `dr_1_fenzhan`.`catid` = 34 AND (`fenzhan`="" or `fenzhan` LIKE "%63%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5

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'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '36', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36', 'total' => '请使用count标签查询', 'field' => array ( ), ), )
urlrule	'/index.php?s=fenzhan&c=show&id=2168&page=[page]'
fix_html_now_url	''
my_web_url	'http://fujiansheng.58lecaihui.com/index.php?c=show&id=2168'
get	array ( 'c' => 'show', 'id' => '2168', 's' => 'fenzhan', )

App.php	FCPATH/CodeIgniter72/Config/App.php
Auto.php	FCPATH/App/Module/Config/Auto.php
Autoload.php	FCPATH/CodeIgniter72/Config/Autoload.php
Cache.php	FCPATH/CodeIgniter72/Config/Cache.php
Cache.php	FCPATH/CodeIgniter72/Extend/Cache.php
Cache.php	FCPATH/Fcms/Library/Cache.php
Category.php	FCPATH/App/Module/Action/Category.php
CodeIgniter.php	FCPATH/CodeIgniter72/Extend/CodeIgniter.php
Constants.php	FCPATH/CodeIgniter72/Config/Constants.php
Content.php	APPPATH/Models/Content.php
Content.php	FCPATH/App/Module/Models/Content.php
Content.php	FCPATH/Fcms/Model/Content.php
ContentSecurityPolicy.php	FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php
Controller.php	FCPATH/CodeIgniter72/Extend/Controller.php
Database.php	FCPATH/CodeIgniter72/Config/Database.php
Date.php	FCPATH/Fcms/Field/Date.php
Editor.php	FCPATH/Fcms/Field/Editor.php
Exceptions.php	FCPATH/CodeIgniter72/Config/Exceptions.php
Exceptions.php	FCPATH/CodeIgniter72/Extend/Exceptions.php
Field.php	FCPATH/Fcms/Library/Field.php
File.php	FCPATH/Fcms/Field/File.php
Filters.php	FCPATH/CodeIgniter72/Config/Filters.php
Helper.php	FCPATH/Fcms/Core/Helper.php
Hook.php	FCPATH/CodeIgniter72/Extend/Hook.php
Hooks.php	FCPATH/App/Chtml/Config/Hooks.php
Hooks.php	FCPATH/App/Module/Config/Hooks.php
Hooks.php	FCPATH/Fcms/Core/Hooks.php
Init.php	APPPATH/Config/Init.php
Init.php	FCPATH/CodeIgniter72/Init.php
Init.php	FCPATH/Fcms/Init.php
Input.php	FCPATH/Fcms/Library/Input.php
Kint.php	FCPATH/CodeIgniter72/Config/Kint.php
Lang.php	FCPATH/Fcms/Library/Lang.php
Linkages.php	FCPATH/Fcms/Field/Linkages.php
Logger.php	FCPATH/CodeIgniter72/Config/Logger.php
Member.php	FCPATH/Fcms/Model/Member.php
Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
Module.php	FCPATH/App/Module/Action/Module.php
Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
Paths.php	FCPATH/CodeIgniter72/Config/Paths.php
Phpcmf.php	FCPATH/Fcms/Core/Phpcmf.php
Request.php	FCPATH/CodeIgniter72/Extend/Request.php
Router.php	FCPATH/Fcms/Library/Router.php
Routes.php	APPPATH/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
Routes.php	FCPATH/Fcms/Config/Routes.php
Security.php	FCPATH/Fcms/Library/Security.php
Seo.php	FCPATH/Fcms/Library/Seo.php
Service.php	FCPATH/Fcms/Core/Service.php
Services.php	FCPATH/CodeIgniter72/Config/Services.php
Show.php	APPPATH/Controllers/Show.php
Text.php	FCPATH/Fcms/Field/Text.php
Textarea.php	FCPATH/Fcms/Field/Textarea.php
Toolbar.php	FCPATH/CodeIgniter72/Config/Toolbar.php
UserAgents.php	FCPATH/CodeIgniter72/Config/UserAgents.php
Version.php	FCPATH/My/Config/Version.php
View.php	FCPATH/CodeIgniter72/Config/View.php
View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php
AutoloadConfig.php	SYSTEMPATH/Config/AutoloadConfig.php
Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseBuilder.php	SYSTEMPATH/Database/BaseBuilder.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
Builder.php	SYSTEMPATH/Database/MySQLi/Builder.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
Common.php	SYSTEMPATH/Common.php
Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

福建省外贸企业出口退税账务处理

Database (8 Queries across 0 Connection)

Views

运行时间：0.58ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php
App:	fenzhan
Controller:	show
Method:	index
URI:	fenzhan/show/index
URL:	http://fujiansheng.58lecaihui.com/index.php?c=show&id=2168

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-10 03:45:14	200	GET	http://heihe.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:13	200	GET	http://zhoushan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:12	200	GET	http://fujiansheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:11	200	GET	http://jiangjinqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:09	200	GET	http://fengtaiqu512.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:08	200	GET	http://hongqiaoqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:07	200	GET	http://xuchang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:06	200	GET	http://jiangxisheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:05	200	GET	http://ziyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:04	200	GET	http://zhaotong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:03	200	GET	http://sanmenxia.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:02	200	GET	http://huayin.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:01	200	GET	http://liaoyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:45:00	200	GET	http://xiuzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:44:59	200	GET	http://hengyang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:44:58	200	GET	http://lanzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:44:57	200	GET	http://shuangyashan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:44:56	200	GET	http://wenchang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:44:55	200	GET	http://guangxi.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-10 03:44:54	200	GET	http://hainansheng.58lecaihui.com/	text/html; charset=UTF-8	No

Accept-Encoding	gzip, deflate
Accept	text/html,application/xhtml+xml,application/xml;q=0.9,image/avif,image/webp,image/apng,/;q=0.8,application/signed-exchange;v=b3;q=0.7
User-Agent	Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
Upgrade-Insecure-Requests	1
Cache-Control	no-cache
Pragma	no-cache
Connection	keep-alive
Host	fujiansheng.58lecaihui.com

CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://fujiansheng.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
234.20 ms	pre_system	1
0.90 ms	dbquery	8

福建省 外贸企业出口退税账务处理

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.58ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

福建省外贸企业出口退税账务处理