抵、退"稅的計算: 1、當(dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷貨物的銷項稅額-(當(dāng)期進項稅額-當(dāng)期出口貨物不予免征、抵扣和退稅的稅額) 2、當(dāng)期出口貨物不予免征、抵扣和退稅的稅額=當(dāng)期出口貨物的離岸價格×外匯人民幣牌價×(增值稅...