工厂出口退税的计算方法 有关计算方法（一）当期应纳税额的计算当期应纳税额＝当期内销货物的销项税额-（当期进项税额-当期免抵退税不得免征和抵扣税额）（二）免抵退税额的计算免抵退税额＝出口货物离岸价×外汇人民币牌价×出口货物退税率－免抵退税额抵减额其中：1、出口货物离岸价（FOB）以出口发票计算的离岸价为准。出口发票不能如实反映实际离岸价的，企业必须按照实际离岸价向主管国税机关进行申报，同时主管税务机关有权依照《中华人民共和国税收征收管理法》、《中华人民共和国增值税暂行条例》等有关规定予以核定。2、免抵退税额抵减额＝免税购进原材料价格×出口货物退税率免税购进原材料包括从国内购进免税原材料和进料加工免税进口料件，其中进料加工免税进口料件的价格为组成计税价格。进料加工免税进口料件的组成计税价格＝货物到岸价＋海关实征关税和消费税（三）当期应退税额和免抵税额的计算1、如当期期末留抵税额≤当期免抵退税额，则当期应退税额＝当期期末留抵税额当期免抵税额＝当期免抵退税额－当期应退税额2、如当期期末留抵税额＞当期免抵退税额，则当期应退税额＝当期免抵退税额当期免抵税额＝0当期期末留抵税额根据当期《增值税纳税申报表》中“期末留抵。
阅读下列材料： 答案：解析：（1）希望在企业技术改造、扩大产品出口、培养技术人员和经营管理人员等方面有益于我国企业的发展。第五条，规定了设立合营企业的的限制条件，即有损中国利益的不予批准，以此保证引进外资不损害我国利益。（2）非公有制经济是我国社会主义市场经济的重要组成部分，对我国的经济发展起了很大的促进作用。
英语翻译 Payment management approachTo standardize the management of the company payments，special formulation of these measures.One，the norms of payment methods including payment of the purchase price(including taxes，the same below)，sales refund，and pay the cost，not including the\"claims management approach\"provides reimbursement payments and fixed assets，the purchase of Low-Value Consumable Articles approval.2，approving payment of the purchase priceOne，the purchase price paid by the department for approval under the purchase contract(agreement)loss\"payment for single\"(one-third)，and will complete the project added.2，import，domestic trade business approval：A department by the applicants and responsible departments signed by the Finance Action audit and finance manager after signing any single payment in the following two million yuan by the departments in charge of leading applications for approval；Single payment in the amount of than 2 million yuan(200 million)approval by the company。
