留抵退稅計(jì)算公式
留抵退稅的計(jì)算公式為:當(dāng)期留抵稅額=當(dāng)期進(jìn)項(xiàng)稅額-當(dāng)期銷項(xiàng)稅額。企業(yè)擁有留抵稅額必須是當(dāng)期進(jìn)項(xiàng)稅額大于當(dāng)期銷項(xiàng)稅額的情況,若當(dāng)期銷項(xiàng)稅額大于當(dāng)期進(jìn)項(xiàng)稅額,則說明企業(yè)應(yīng)當(dāng)申報(bào)和繳納當(dāng)期的增值稅稅費(fèi)。