退税计算

生产企业一般纳税人一般纳税人一般纳税人一般纳税人商贸企业商贸企业商贸企业商贸企业成本价（含税）80808080809010080进项税11.6211.6211.6211.6211.6213.0814.5311.62售价(含税）80901001208090100120销项税11.6213.0814.5317.4411.6213.0814.5317.44内销应交税0.001.452.915.810.000.000.005.81税负0.00%1.61%2.91%4.84%0.00%0.00%0.00%4.84%毛利率0.00%9.50%17.09%28.49%0.00%0.00%0.00%28.49%（含税价-含税成本-交增值税）/含税价出口FOB价80901001208090100120退税率13%13%13%13%13%13%13%13%应退税10.411.71315.68.8910.0011.118.89不得免征和抵扣4%4%4%4%4%4%4%4%进项税额转出3.23.644.83.23.643.2比较（11.62-3.2）10.4（11.62-3.6）11.7（11.62-4）13（11.62-4.8）15.6实际退税8.428.027.626.828.8910.0011.118.89含退税毛利8.4218.0227.6246.828.8910.0011.1148.89（含税价-含税成本+实际退税）/含税价10.5%20.0%27.6%39.0%8.9%10.0%11.1%48.9%假设无内销收入当期应纳税额=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）免抵退税不得免征和抵扣税额=但其出口货物FOB价*外汇人民币牌价*（出口货物征税税率-出口货物退税率）-免抵退税不得免征和抵扣税额抵减额免抵退税额=出口货物FOB价*外汇人民币牌价*出口货物退税率-免抵退税额抵减额免抵退税额抵减额=免税购进原材料价格*出口货物退税率当期期末留抵税额=当期免抵退税额时，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-当期应退税额当期期末留抵税额当期免抵退税额时，当期应退税额=当期免抵退税额，当期免抵税额=0