欢迎扫描下方二维码关注： 产企业出口非自产货物,免征增值税,相应 的进项税额抵减应纳增值税额（不包括适用 增值税即征即退、先征后退政策的应纳增值 税额），未抵减完的部分予以退还。 0 免退税 不具有生产能力的出口企业或其他单位 出口货物劳务，免征增值税，相应的进项税 额予以退还。 当期免抵退税额抵减额=当期免税购进原 材料价格×出口货物退税率 3.当期应退税额和免抵税额的计算 3 计算公式不同 ● 免抵退税 生产企业出口货物劳务增值税免抵退 税，依下列公式计算: 1.当期应纳税额的计算 当期应纳税额=当期销项税额-（当期进 项税额-当期不得免征和抵扣税额) 当期不得免征和抵扣税额＝当期出口货 物离岸价×外汇人民币折合率×（出口货物 适用税率-出口货物退税率）-当期不得免征 和抵扣税额抵减额 当期不得免征和抵扣税额抵减额=当期免 税购进原材料价格×（出口货物适用税率-出 口货物退税率） 2.当期免抵退税额的计算 当期免抵退税额＝当期出口货物离岸价 ×外汇人民币折合率×出口货物退税率-当期 免抵退税额抵减额 (1) 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 ...

Group 1 - The article discusses the classification of foreign individuals as either residents or non-residents for tax purposes in China, detailing the criteria for each classification [3][4]. - Resident individuals are subject to personal income tax on income sourced both within and outside China, while non-resident individuals are only taxed on income sourced within China [3][5]. - The article outlines the process for converting from non-resident to resident status and vice versa, including the necessary reporting to tax authorities [6][7]. Group 2 - It explains how to determine the source of income for foreign individuals, particularly regarding salary and bonuses, and the calculation methods for income sourced from within China [10][11]. - The article specifies that income from positions such as directors and senior management in resident enterprises is considered sourced from within China, regardless of where the duties are performed [13]. - It also covers the treatment of remuneration for authors and other professionals, clarifying that income from domestic entities is deemed sourced from within China [14]. Group 3 - The article provides guidance on the registration process for foreign individuals to file personal income tax, including the use of the personal income tax app [17][19]. - It highlights the importance of merging tax files for individuals who have changed their identification documents to ensure accurate tax reporting [22][23]. - The article discusses the options available for foreign individuals regarding special deductions and tax treaty benefits, emphasizing the need for proper documentation [36][39].

Core Viewpoint - The article discusses the recent policy changes regarding "reverse invoicing" in the resource recovery industry, addressing common questions and concerns from businesses [3]. Group 1: Policy Overview - The "reverse invoicing" policy aims to streamline tax processes for resource recovery enterprises, allowing them to issue invoices for recovered resources, which can enhance cash flow and reduce tax burdens [3]. - The policy is designed to encourage resource recycling and promote sustainable practices within the industry [3]. Group 2: Common Questions - Businesses frequently inquire about the eligibility criteria for the "reverse invoicing" policy, including the types of resources that qualify and the documentation required [3]. - There are concerns regarding compliance and the potential for audits, prompting the need for clear guidelines from tax authorities [3]. Group 3: Implementation Challenges - Companies face challenges in adapting to the new invoicing system, particularly in training staff and updating accounting practices to align with the policy [3]. - The article highlights the importance of ongoing communication between businesses and tax authorities to ensure smooth implementation and address any arising issues [3].