問題已解決
老師好,請問一下,國外客戶提供一批來料給國內(nèi),國內(nèi)不需要支付來料價款,只是需要支付進(jìn)口的稅費,然后進(jìn)口之后與國內(nèi)其他物料一起加工成成品再出口給該企業(yè),請問這種是進(jìn)料加工還是來料加工呀?出口的時候可以申請免抵退稅嗎?麻煩老師幫忙解答一下,謝謝!
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你好,現(xiàn)在沒有來料加工了,這種只能算進(jìn)項稅加工,可以申請免抵退稅的
2022 03/31 14:24
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2022 03/31 14:38
但是進(jìn)料部分的貨款我們是不需要支付給對方的,這樣在稅務(wù)上面是不是說不過去???
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2022 03/31 15:32
你好,你說是不付這個貨款但你實際進(jìn)口時已經(jīng)報關(guān)了進(jìn)貨金額
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2022 03/31 16:23
是的,如果不報關(guān)貨物就進(jìn)不來,只能報關(guān)繳納稅金才能進(jìn)來
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張壹老師 
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2022 03/31 16:28
是的呀,你報關(guān)的金額要入賬的,有報關(guān)進(jìn)口記錄,你要付外匯的。喲這種情況實際工作中,是材料按價格賣給你了們,你們做好成再加材料價格進(jìn)去出口收匯,再辦理退稅
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2022 03/31 16:30
不可以材料進(jìn)口價格直接從出口貨款中直接抵扣嗎?
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2022 03/31 16:56
你好,可以差額付外匯的,要銀行同意
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2022 03/31 18:22
老師,銀行好像不管這個的吧?
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張壹老師 
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2022 03/31 18:28
你好,差額付匯是銀行受理,要根據(jù)銀行要求提供資料的
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