工程施工企業(yè)留抵稅額大怎么處理?

增值稅留抵稅額=本期銷(xiāo)項(xiàng)稅額-進(jìn)項(xiàng)稅額-上期留抵稅額;用于抵減下一期的銷(xiāo)項(xiàng)稅額增值稅應(yīng)退稅額是指當(dāng)期應(yīng)退回給企業(yè)的稅額,以免抵退為例假如當(dāng)期應(yīng)納稅額<0如果當(dāng)期應(yīng)納稅額的絕對(duì)數(shù)<=當(dāng)期免抵退稅額那么當(dāng)期應(yīng)退稅額=當(dāng)期的留抵稅額,當(dāng)期免抵稅額=免抵退稅額-退稅額 ,留抵稅額為零

如果當(dāng)期應(yīng)納稅額的絕對(duì)數(shù)>當(dāng)期免抵退稅額那么當(dāng)期應(yīng)退稅額=當(dāng)期的免抵退稅額,當(dāng)期免抵稅額=免抵退稅額-退稅額,當(dāng)期留抵稅額=當(dāng)期應(yīng)納稅額絕對(duì)數(shù)-當(dāng)期應(yīng)退稅額

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