出口退稅，現(xiàn)在都是已收到報(bào)關(guān)單信息才能申報(bào)退稅，如12月份收到8月份出口貨物報(bào)關(guān)單的信息，所以12月份才申報(bào)8月份的出口貨物。 本月銷項(xiàng)分錄： 借 應(yīng)收帳款 433588.24  貸 主營業(yè)務(wù)收入370588.24    應(yīng)交稅金-銷項(xiàng)稅額63000；進(jìn)項(xiàng)分錄：借 原材料 188235.29   應(yīng)交稅金-進(jìn)項(xiàng)稅額32000  貸 應(yīng)付帳款 220235.29  進(jìn)項(xiàng)轉(zhuǎn)出是否為其它進(jìn)項(xiàng)轉(zhuǎn)出？分錄為：借 主營業(yè)務(wù)成本-進(jìn)項(xiàng)稅額轉(zhuǎn)出 5000  貸 應(yīng)交稅金-進(jìn)項(xiàng)稅額轉(zhuǎn)出 5000 出口銷售額*征退稅率分錄：借 主營業(yè)務(wù)成本-進(jìn)項(xiàng)稅額轉(zhuǎn)出 5728.8  貸 應(yīng)交稅金-進(jìn)項(xiàng)稅額轉(zhuǎn)出 5728.80；是否為出口+內(nèi)銷企業(yè)？本月銷項(xiàng)大于進(jìn)項(xiàng)，本月無退稅