您好，是退出口的退稅額2， 您好，1.先計(jì)算當(dāng)期應(yīng)納稅額為負(fù)才能退，當(dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷貨物銷項(xiàng)稅額-(當(dāng)期進(jìn)項(xiàng)稅額-當(dāng)期免抵退不得免征和抵扣稅額)-上期留抵稅額 2.出口貨物免、抵、退稅額=出口貨物離岸價*外匯人民幣牌價*出口貨物退稅率-免抵退稅額抵減額 3.當(dāng)?shù)?.項(xiàng)計(jì)算結(jié)果為正數(shù)時,不退稅; 當(dāng)?shù)?.項(xiàng)計(jì)算結(jié)果為負(fù)數(shù)時,要將第1.2.項(xiàng)計(jì)算結(jié)果的絕對值進(jìn)行比較,小者為當(dāng)期應(yīng)退稅額