English

{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}

View Cart & Check Out

Nickname

Let us know how to properly address you.

Update Your Name

xxxxxxx@yamibuy.com

Account Orders Favorites

Points 0

Coupons 0

Gift Card Balance $0.00

Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

We will notify you by email when the item back in stock.

Your email: {{remindEmail}}

Cancel

Jingdong book

电子口岸与出口退税系统操作全流程实战指南

View Cart & Check Out

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Books Economy Reference Books

Jingdong book

电子口岸与出口退税系统操作全流程实战指南

Name: 电子口岸与出口退税系统操作全流程实战指南
Brand: Jingdong book
SKU: 3110181721
Price: 45.04 USD
Availability: OutOfStock

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}

Ends in

{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}

{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}

Sale ends in

Sale will starts after Sale ends in

{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details

Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.

Sold Out

Details

Full product details

Editer Recommend

目前市场上同类型图书均以电子口岸、出口退税、会计处理三个分册为主，并且较其他财经图书品种相比非常少，且多以文字为主，图片展示的很少。

本书集合电子口岸、出口退税、会计处理三大内容于一体，体例设计使读者能够一学就懂、一看就会，迅速了解、及时上手

Content Description

本书全面介绍了出口退税系统包含的电子口岸操作处理系统和出口退税申报系统，对每个系统的操作步骤与流程，以截图的形式进行了一一介绍。同时，对于出口退税的会计处理情况，本书也作了详细的介绍，尤其针对营改增的情况，作了专题介绍。
本书以图表为主，利用截图形式，手把手地进行介绍，非常实用易读。

Author Description

赵静注册税务师、会计师；青岛理工大学会计学学士；编写出版《营业税改征增值税账务处理与纳税操作指南》；拥有八年会计实务工作经验，从事出口退免税业务5年，培训指导企业财务人员出口退免税工作金上百人。

Catalogue

目录

上篇电子口岸操作实务指引
第一章电子口岸操作处理子系统概述
第一节电子口岸简介
第二节电子口岸操作系统的安装流程
一、企业办理中国电子口岸入网
二、中国电子口岸企业IC卡的领取和保管
三、软硬件安装指南
第二章报关申报实务操作
第一节功能概述
第二节操作实务指引
一、进入系统
二、报关单录入、暂存、上载、申报、批量申报
三、转关提前报关录入与申报
四、出口二次转关
五、清单
六、单据下载
七、查询与打印
八、业务统计
九、功能选择
第三章转关申报实务操作
第一节功能概述
第二节操作实务指引
一、进入系统
二、转关单录入与申报
三、查询与打印
四、业务统计
五、系统功能按钮操作说明
第四章集中申报实务操作
第一节功能概述
第二节操作实务指引
一、进入系统
二、集报备案
三、集报清单
四、集报清单汇总
五、集报报关单
六、业务统计
第五章减免税实务操作
第一节功能概述
第二节操作实务指引
一、进入系统
二、征免税备案申请
三、征免税证明申请
四、查询
第六章舱单和运输工具动态申报实务操作
第一节功能概述
第二节操作实务指引
一、进入系统
二、海运及空运进出口操作流程
三、查询功能
第七章通关作业无纸化实务操作技巧
第一节功能概述
一、系统开发简介
二、系统建设目标
第二节操作实务指引
一、通关无纸化企业网上签约
二、代理报关委托网上签约
三、报关单电子随附单据上传功能说明
四、报关单修撤单申请功能说明

中篇出口退税申报全程导航
第八章出口退税子系统概述
第一节出口退税申报系统简介
第二节出口退税申报系统的下载、安装、初始化
一、出口退税申报系统的下载
二、出口退税申报系统的安装
三、出口退税申报系统的初始化
第九章生产企业出口退（免）税导航
第一节免、抵、退税的适用范围
第二节生产企业申报免、抵、退税基本流程
一、预审
二、纳税申报
三、免、抵、退申报
第三节系统维护
一、系统初始化
二、修改系统配置
第四节申报的具体步骤
一、申报步骤一览
二、申报步骤指引
第十章外贸企业出口退（免）税导航
第一节免、抵、退税的适用范围
第二节外贸企业申报免、抵、退税基本流程
第三节系统维护
一、系统初始化
二、修改系统配置
第四节申报的具体步骤
一、申报步骤一览
二、申报步骤指引
第十一章小规模纳税人出口免税导航
第一节系统维护
一、系统初始化
二、修改系统配置
第二节申报的具体步骤
一、申报步骤一览
二、申报步骤指引
第十二章营改增企业出口退（免）税导航
第一节增值税零税率的适用范围
第二节免、抵、退税的认定与申报
一、出口退（免）税的认定
二、免、抵、退税的申报资料
三、免、抵、退税的申报程序

下篇出口退（免）税会计处理示范
第十三章生产企业出口退税的会计处理
第一节免、抵、退办法下应退税额及免、抵税额的计算
一、当期应纳税额的计算
二、免、抵、退税额的计算
三、应退税额和免、抵税额的计算
第二节生产企业出口退税的会计科目设置
一、“应交税费——应交增值税”科目的核算内容
二、“应交税费——未交增值税”科目的核算内容
三、“其他应收款”科目的核算内容
第三节生产企业出口应退增值税的会计处理
一、一般贸易方式下免、抵、退税的会计处理
二、进料加工贸易方式下免、抵、退税的会计处理
三、生产企业小规模纳税人免、抵、退税的会计处理
第四节特殊出口业务应退增值税的会计处理
一、货物出口后发生退关退运时的会计处理
二、未按规定时间取得出口单证补税的会计处理
三、对出口退税申报数据进行调整的会计处理
第五节生产企业出口应税消费品退（免）税的会计处理
一、会计处理的规定
二、实战演练
第十四章外贸企业出口退税的会计处理
第一节外贸企业应退增值税“先征后退”的计算
一、外贸企业出口货物增值税的计算
二、外贸企业收购小规模纳税人出口货物增值税的退税规定
三、外贸企业委托生产企业加工出口货物的退税规定
第二节外贸企业出口退税会计科目的设置
一、“库存商品”明细账的设置
二、“应交税费——应交增值税”明细账的设置
三、自营出口涉及的其他会计科目及其核算内容
第三节外贸企业出口应退增值税的会计处理
一、自营出口应退增值税的计算及会计处理
二、进料加工复出口业务相关会计处理
三、来料加工复出口业务相关会计处理
四、代理出口业务相关会计处理
第四节外贸企业出口应退消费税的计算及会计处理
一、外贸企业出口货物消费税退税的计算
二、外贸企业自营出口应税消费品的会计处理
三、外贸企业代理出口应税消费品的会计处理
四、出口应税消费品发生退关时的会计处理

Specifications

Brand

Jingdong book

Brand Origin

China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use

Scan to Share

Add to favorites

{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}

Clip coupons

Quantity

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

Sold by JD@CHINA

Ship to

Free shipping over 69

Genuine guarantee

View details

Region

Added to Cart

Keep Shopping

More to Consider

Coupons

Clip Clipped Over

Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Fulfilled by Yami

Service Guarantee

Free Shipping over $49

Easy Returns

Ships from United States

Shipping

United States

Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Yami-China FC

Service Guarantee

Cross-store Free Shipping over $69

30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69

Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)

Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

Download the Yami App

Feedback

Back Top

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review

{{i}} star

{{i}} stars

{{ parseInt(commentRatingList[i]) }}%

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Load more reviews

Review

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}