关于增值税中“免、抵、退”税的巧记[2]

关于增值税中“免、抵、退”税的巧记[2]____L________€__爢__________Z__骦_____AK伄€r棔_恄v鈛_耈?騜f_栃艶M覦#!?}}{\*\xmlnstbl{\xmlns1http://schemas.microsoft.com/office/word/2003/wordml}}\paperw11906\paperh16838\margl1800\margr1800\margt1440\margb1440\gutter0\ltrsect\deftab420\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata0\grfdocevents0\validatexml1\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors1\formshade\annotprot\readprot\horzdoc\dgmargin\dghspace180\dgvspace156\dghorigin1800\dgvorigin1440\dghshow0\dgvshow2\jcompress\lnongrid\viewkind1\viewscale100\splytwnine\ftnlytwnine\htmautsp\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct\asianbrkrule\rsidroot922686\stylelock\stylelockenforced\stylelockbackcomp\newtblstyruls\nogrowautofit\utinl{\*\fchars!),.:\'3b?]\'7d¨·ˇˉ―‖’”…∶、。〃々〉》」』】〕〗！＂＇），．：；？］｀｜｝～￠}{\*\lchars([\'7b·‘“〈《「『【〔〖（．［｛￡￥}\fet0{\*\wgrffmtfilter013f}\ilfomacatclnup0\enforceprot1\protlevel3{\*\tci0000004d73786d6c322e534158584d4c5265616465722e352e00000a0000d0cf11e0a1b11ae3e000300feff0000feffffff0fffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffdfffffffefffffffefffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff52006f006fe00ffffffffffffffff01000000ec69d9888b8b3d4c859eaf6cd158be0f0000002076d08ad1b3d10062006c000e000201ffffffffffffffffffffffff0ffffffffffffffffffffffff0ffffffffffffffffffffffff000000feffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff000000000000}{\*\tci0000004d73786d6c322e534158584d4c5265616465722e352e00000a0000d0cf11e0a1b11ae3e000300feff0000feffffff0ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff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总结 初级经济法重点总结下载党员个人总结TXt高中句型全总结.doc高中句型全总结.doc理论力学知识点总结pdf 了一个较为好记的办法，望}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\loch\af38\hich\af38\dbch\af38\insrsid12867584\loch\af38\hich\af38\dbch\f38对}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\loch\af38\hich\af38\dbch\af38\insrsid922686\charrsid9966451\loch\af38\hich\af38\dbch\f38大家的学习和考试有所帮助！}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\loch\af38\hich\af38\dbch\af38\insrsid922686__\par}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\loch\af38\hich\af38\dbch\af38\insrsid9966451__\par}\pard\ltrpar\qc\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9112468{\rtlch\fcs1\af0\ltrch\fcs0\fs24\uldb\insrsid9112468\charrsid16522222\loch\af0\hich\af0\dbch\f13关于增值税中“免、抵、退”}{\rtlch\fcs1\af0\ltrch\fcs0\fs24\uldb\insrsid9112468\charrsid16522222\hich\af0\dbch\af13\loch\f0 }{\rtlch\fcs1\af0\ltrch\fcs0\fs24\uldb\insrsid9112468\charrsid16522222\loch\af0\hich\af0\dbch\f13税的巧记}{\rtlch\fcs1\af0\ltrch\fcs0\fs24\uldb\insrsid9112468\charrsid16522222__\par}\pard\ltrpar\qj\fi420\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\cufi200\pararsid9966451{\rtlch\fcs1\af0\afs21\ltrch\fcs0\loch\af38\hich\af38\dbch\af38\insrsid9966451__\par}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\f13\insrsid9966451\charrsid9966451\loch\af13\hich\af13\dbch\f13首先大家}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\f13\insrsid9966451\loch\af13\hich\af13\dbch\f13把生产企业假设为一个既有内销又有外销的企业，以便于我们理解问题。}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\f13\insrsid9966451\charrsid9966451__\par}{\rtlch\fcs1\af0\afs21\ltrch\fcs0\loch\af38\hich\af38\dbch\af38\insrsid9966451\hich\af38\dbch\af38\loch\f381.}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451\charrsid9966451\hich\af0\dbch\af13\loch\f0 }{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451\loch\af0\hich\af0\dbch\f13“免、抵、退税”的计算方法：}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451__\par}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid7097599\loch\af0\hich\af0\dbch\f13免、抵、退的具体含义大家可以参阅教材，我主要讲公式的巧记及\loch\af0\hich\af0\dbch\f13运用，毕竟大家都要面对考试，不要搞的很复杂}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451\loch\af0\hich\af0\dbch\f13。}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451__\par}\pard\ltrpar\qj\fi435\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9966451{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451\loch\af0\hich\af0\dbch\f13（}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451\hich\af0\dbch\af13\loch\f01}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451\loch\af0\hich\af0\dbch\f13）当期应纳税额的计算：}{\rtlch\fcs1\af0\ltrch\fcs0\insrsid9966451{\*\protstartffff010*********}{\*\protendffff010*********}__\par}{\rtlch\fcs1\af0\afs18\ltrch\fcs0\b\fs18\lang1024\langfe1024\noproof\insrsid16129481{\shp{\*\shpinst\shpleft8940\shptop924\shpright10800\shpbottom1404\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz1\shplid1034{\sp{\snshapeType}{\sv48}}{\sp{\snfFlipH}{\sv0}}{\sp{\snfFlipV}{\sv0}}{\sp{\snlTxid}{\sv65536}}{\sp{\snadjustValue}{\sv-68284}}{\sp{\snadjust2Value}{\sv18090}}{\sp{\snadjust3Value}{\sv-66716}}{\sp{\snadjust4Value}{\sv8100}}{\sp{\snadjust5Value}{\sv-1394}}{\sp{\snadjust6Value}{\sv8100}}{\sp{\snadjust7Value}{\sv-68284}}{\sp{\snadjust8Value}{\sv18090}}{\sp{\snfillColor}{\sv65535}}{\sp{\snfRecolorFillAsPicture}{\sv0}}{\sp{\snfUseShapeAnchor}{\sv0}}{\sp{\snfFilled}{\sv1}}{\sp{\snfCalloutMinusX}{\sv0}}{\sp{\snfCalloutMinusY}{\sv1}}{\sp{\snfPseudoInline}{\sv0}}{\sp{\snfLayoutInCell}{\sv1}}{\shptxt\ltrpar\pard\plain\ltrpar\s16\ql\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16129481\rtlch\fcs1\af0\afs24\alang1025\ltrch\fcs0\fs21\lang1033\langfe2052\kerning2\loch\af0\hich\af0\dbch\af13\cgrid\langnp1033\langfenp2052{\rtlch\fcs1\af0\afs18\ltrch\fcs0\fs18\insrsid16129481\loch\af0\hich\af0\dbch\f13外}{\rtlch\fcs1\af0\afs18\ltrch\fcs0\fs18\insrsid16129481\charrsid16129481\loch\af0\hich\af0\dbch\f13销应纳税额部分}{\rtlch\fcs1\af0\afs18\ltrch\fcs0\fs18\insrsid16129481\charrsid16129481__\par}\pard\plain\ltrpar\qj\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\rtlch\fcs1\af0\afs24\alang1025\ltrch\fcs0\fs21\lang1033\langfe2052\kerning2\loch\af0\hich\af0\dbch\af13\cgrid\langnp1033\langfenp2052{\rtlch\fcs1\af0\ltrch\fcs0\insrsid16129481__\par}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8193\dptxbx\dptxlrtb{\dptxbxtext\ltrpar\pard\plain\ltrpar\s16\ql\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16129481\rtlch\fcs1\af0\afs24\alang1025\ltrch\fcs0\fs21\lang1033\langfe2052\kerning2\loch\af0\hich\af0\dbch\af13\cgrid\langnp1033\langfenp2052{\rtlch\fcs1\af0\afs18\ltrch\fcs0\fs18\insrsid16129481\loch\af0\hich\af0\dbch\f13外}{\rtlch\fcs1\af0\afs18\ltrch\fcs0\fs18\insrsid16129481\charrsid16129481\loch\af0\hich\af0\dbch\f13销应纳税额部分}{\rtlch\fcs1\af0\afs18\ltrch\fcs0\fs18\insrsid16129481\charrsid16129481__\par}\pard\plain\ltrpar\qj\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\rtlch\fcs1\af0\afs24\alang1025\ltrch\fcs0\fs21\lang1033\langfe2052\kerning2\loch\af0\hich\af0\dbch\af13\cgrid\langnp1033\langfenp2052{\rtlch\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