福州出口退税计算方法详解

福州出口退税计算方法详解

发表于 2023-12-16 13:50:55 浏览：0

福州出口退税计算方法详解

　　出口退税是指在国际贸易业务中，对我国报关出口的货物退还在国内各生产环节和流转环节按税法规定缴纳的增值税和消费税，即出口环节免税且退还以前纳税环节的已纳税款。具体计算方法如下：

　　1.确定退税率：退税率是根据商品归类、税率、出口目的地等因素而定的。企业需要根据自己的出口产品确定退税率。

　　2.计算退税金额：退税金额=出口货物的应税价值x退税率。其中，出口货物的应税价值=出口货物的销售价格-营业税-增值税-消费税-关税-税收优惠政策等因素。

　　3.退税申报和办理：企业在出口货物后，需要向海关申报退税，并提供相关证明文件、单据等，海关审核后将退税金额退还给企业。

　　需要注意的是，企业进行进出口退税，需要严格遵守相关政策和法规，确保申报材料真实有效，否则可能会被认定为逃税行为，面临相关法律责任。

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Controller Constructor	Timer	47.14 ms
Query	Database	0.98 ms
Query	Database	0.88 ms
Query	Database	1.60 ms
Query	Database	2.15 ms
Query	Database	1.78 ms
Query	Database	3.41 ms
Query	Database	70.25 ms
Query	Database	63.16 ms

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0.98 ms	SELECT * FROM `dr_1_fenzhan` WHERE `id` = 2424
0.88 ms	SELECT * FROM `dr_1_fenzhan_data_0` WHERE `id` = 2424
1.6 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 34 AND `id` < 2424 ORDER BY `id` desc LIMIT 1
2.15 ms	SELECT * FROM `dr_1_fenzhan` WHERE `catid` = 34 AND `id` > 2424 ORDER BY `id` asc LIMIT 1
1.78 ms	SHOW COLUMNS FROM `dr_1_fenzhan_hits`
3.41 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 "%413%") ORDER BY `dr_1_fenzhan`.`updatetime` DESC LIMIT 5
70.25 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 "%413%") ORDER BY RAND() LIMIT 5
63.16 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 "%413%") ORDER BY `dr_1_fenzhan_hits`.`hits` DESC LIMIT 5

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content	'<p>{fenzhan} en590进口关税及增值税</p><p>　　关于en590进口关税及增值税的问题，以下为您提供相关信息：</p><p><img src="https://zimeitizhushou.oss-cn-hangzhou.aliyuncs.com/saas/upload/meixiaobang/20240116/34a61bb3-0a75-4783-a5c4-ce91a4e46c6c.jpg" img-data="{"format":"jpeg","size":21315,"height":235,"width":500}" style="border-style: none; margin: 0px; padding: 0px; cursor: pointer; box-shadow: rgb(51, 51, 51) 0px 0px 5px; max-width: 100%; color: rgba(0, 0, 0, 0.65); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "Helvetica Neue", Helvetica, Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; width: 100%;"><br></p><p>　　关税方面，根据燃料油成品油报关，原油的关税为0%，燃料油的关税为6%，成品油的关税为6%（航空煤油：9%）。</p><p><br></p><p>　　增值税方面，增值税是根据消费税率和消费税税额进行的，进口环节的消费税税额是每升1.52元。因此，增值税为每升1.52元乘以增值税税率。根据不同种类的en590柴油，其增值税率也有所不同。例如，en590标准的10ppm以下低硫柴油，其增值税率为每吨1%；en590标准的50ppm以下低硫柴油，其增值税率为每吨6%；不符合en590标准的500ppm以下柴油，其增值税率为每吨9%；超过500ppm的柴油，其增值税率为每吨6.5%。</p><p><br></p><p>　　总的来说，进口关税和增值税是根据具体的柴油种类和规格而定的，因此在进口时需要根据相关规定和政策来确定关税和增值税的具体数额。同时，为了获得更准确的税率和税额信息，建议咨询专业的税务机构或律师。</p>'
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urlrule	'/index.php?s=fenzhan&c=show&id=2424&page=[page]'
fix_html_now_url	''
my_web_url	'http://xinzhou.58lecaihui.com/index.php?c=show&id=2424'
get	array ( 'c' => 'show', 'id' => '2424', '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

福州出口退税计算方法详解

Database (8 Queries across 0 Connection)

Views

运行时间：0.2ms

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://xinzhou.58lecaihui.com/index.php?c=show&id=2424

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-08 19:18:54	200	GET	http://maoming.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:53	200	GET	http://xinzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:52	200	GET	http://xinzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:51	200	GET	http://xingping.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:50	200	GET	http://handan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:49	200	GET	http://huaihua.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:48	200	GET	http://yuzhongqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:47	200	GET	http://yinchuan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:46	200	GET	http://zaozhuang.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:45	200	GET	http://haidianqu514.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:44	200	GET	http://www.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:43	200	GET	http://shanghai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:42	200	GET	http://shanghai.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:41	200	GET	http://nankaiqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:40	200	GET	http://xingping.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:39	200	GET	http://fuan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:38	200	GET	http://shanxisheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:37	200	GET	http://fuan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:36	200	GET	http://tieling.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-08 19:18:35	200	GET	http://nanchong.58lecaihui.com/	text/html; charset=UTF-8	No

Connection	close
Accept-Encoding	gzip,deflate
User-Agent	Mozilla/5.0 (compatible; MSIE 8.0; Windows NT 6.0; Trident/5.0)
Host	xinzhou.58lecaihui.com

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

Time	Event Name	Times Called
15.10 ms	pre_system	1
0.87 ms	dbquery	8

福州 出口退税计算方法详解

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.2ms

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

福州出口退税计算方法详解