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["2007年退税率调整对外贸企业影响情况调研表1"]
["企业类型：","外贸企业",{"$nulls":12},"单位：万美元"]
["调整类型","2006年出口情况",null,null,"调整前原预计上半年出口额",null,null,"上半年已实现出口额",null,null,"退税率调整前预计下半年出口额",null,null,"退税率调整后预计下半年出口额"]
[null,"一般贸易出口额","进料加工出口额","来料加工出口额","一般贸易出口额","进料加工出口额","来料加工出口额","一般贸易出口额","进料加工出口额","来料加工出口额","一般贸易出口额","进料加工出口额","来料加工出口额","一般贸易出口额","进料加工出口额","来料加工出口额"]
["取消类"]
["降低类"]
["小计"]
["填表说明："]
[" 1、本表为外贸企业填写。"]
[" 2、预计退税率调整影响出口额，如出口额减少用“-”表现，如出口额增加用“+”表现。"]
[" "]

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["2007年退税率调整对外贸企业影响情况调研表2"]
["企业类型：","外贸企业","调整类型：取消类",{"$nulls":5},"单位：万元"]
["商品代码","退税率调整前预计全年计划进项金额","退税率调整前原预计全年退税额","2007年1-6月出口货物进项金额","预计退税率调整后下半年计划进项金额","退税率调整后预计全年退税额","退税率调整对进项金额影响 ","退税率调整对退税额影响 ","退税率调整影响"]
[{"$nulls":8},"对增值税应纳税额影响","对所得税额影响"]
[null,1,"2=1*调整前退税率",3,4,"5=3*调整前退税率","6=1-3-4","7=2-5",8,9]
[]
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[]
[]
[" "]
[]
[]
["小计"]
["填表说明："]
["1、本表为外贸企业填报取消类退税影响情况。"]
["2、本表主要反映退税率调整对出口货物的购货成本的影响，即进项金额变化情况。在此基础上计算出对退税额的影响。"]
["3、“对增值税额影响”一栏如应纳税额增加用“+”表现，如应纳税额减少用“-”表现。取消类的出口货物应视同内销征税。一般贸易的计算公式：应纳税额= 出口额人民币数/（1+17%）*17%-进项金额*17%；进料加工复出口贸易方式的计算公式：应纳税额= 出口额人民币数/（1+6%）*6%"]
["4、“对所得税额影响”一栏如所得税额增加用“+”表现，如所得税额减少用“-”表现。计算公式：减少所得税额=预计减少利润*所得税率"]

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["2007年退税率调整对外贸企业影响情况调研表3 "]
["企业类型：","外贸企业","调整类型：降低类",{"$nulls":6},"单位：万元"]
["商品代码","退税率调整前预计全年计划进项金额","退税率调整前原预计全年退税额","2007年1-6月出口货物进项金额 ","预计退税率调整后下半年计划进项金额","退税率调整后预计全年退税额","退税率调整对进项金额影响 ","退税率调整对退税额影响 ","退税率调整影响"]
[{"$nulls":8},"增加的出口成本","对增值税应纳税额影响","对所得税额影响"]
[null,1,"2=1*调整前退税率",3,4,"5=3*调整前退税率+4*调整后退税率","6=1-3-4","7=2-5",8,9,10]
[]
[]
[]
[]
[]
[]
[" "]
[]
[]
["小计"]
["填表说明："]
["1、本表用于外贸企业填报降低类退税影响情况。"]
["2、本表主要反映退税率调整对出口货物的购货成本的影响，即进项金额变化情况。在此基础上计算出对退税额的影响。"]
["3、第8栏反映出口货物因退税率调整需增加的成本。计算公式：第4栏*（现征退税率差-原征退税率差）。"]
["4、第9栏“对增值税额影响”一栏如应纳税额增加用“+”表现，如应纳税额减少用“-”表现。"]
["5、第10栏“对所得税额影响”一栏如所得税额增加用“+”表现，如所得税额减少用“-”表现。计算公式：减少所得税额=预计减少利润*所得税率"]

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