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上海自貿(mào)區(qū)企業(yè)A從境外采購貨物進(jìn)境內(nèi)再銷售給境內(nèi)企業(yè)B,進(jìn)口報(bào)關(guān)單上境外發(fā)貨人是A,境內(nèi)收貨人是B,由B自行清關(guān)繳納關(guān)稅增值稅。此時(shí)A企業(yè)滿足銷售確認(rèn)條件,開免稅發(fā)票給B,那么A企業(yè)本月免稅銷售額在增值稅申報(bào)表中如何填列?
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同學(xué)你好
填寫在免稅欄
2021 04/15 19:14
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84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/15 20:15
老師您好,只有出口免稅的攔次,是填在B44的出口免稅欄次嗎?
FAILED
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84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/15 20:16
如果除了這部分免稅,還有真正出口免稅的,合在一起填列嗎?還是真正出口到境外的填在下面跨境服務(wù)中?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/15 20:19
出口免稅的都填寫在這里
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/15 20:33
第一種情況不算出口免稅,就是保稅區(qū)免稅收入,也是和真正出口的合并填列嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/15 20:47
是的,也是免稅欄填寫了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785031 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 08:34
好的,謝謝老師
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 04/16 08:42
滿意請給五星好評,謝謝
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