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Jingdong book

外贸会计上班记

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1.讲述了外贸会计新人魏青青趣味横生、跌宕起伏的真实职场经历。
2.读者不仅可以学习外贸会计业务的真账实操,还可以学习故事主人公在工作中的职场智慧。
3.适读人群广泛,不仅适合正在从事外贸会计工作的人员阅读,也适合打算从事外贸会计工作的职场新人阅读。
4.扫描书中二维码,更加直观、详细地学习退税系统相关操作,轻松掌握操作步骤。
Content Description

想要成为一名合格的外贸会计,不仅要熟练掌握财务知识、出口退税操作技巧,还要对外贸流程、相关财税政策以及外汇结算知识有一定了解,这对于初出茅庐的外贸会计来说,是一个不小的挑战。
《外贸会计上班记》以外贸会计新人魏青青的真实职场经历为背景,讲述了她从零开始学习一般贸易出口业务、来料加工出口业务、进料加工出口业务的系统操作与账务处理,以及规避出口退税风险的故事。魏青青所经历的“中国式”职场烦恼以及破茧成蝶的职场智慧,值得每位新人借鉴、学习。
本书适合正在或有志从事外贸会计工作的人员阅读,书中配有作者亲自录制的相关操作视频,扫描二维码,即可免费观看。
Author Description

谭天老师,进出口培训专家,近10年外贸会计工作经验,7年培训经验,实战经验丰富。在各大主流培训机构开设过近百场进出口会计培训课程,培训相关进出口公司学员近千名。
Catalogue

第一篇 年轻外贸会计的新起点
第一章 向后退的代价
第一节 外贸会计新人魏青青
第二节 深陷公司内斗,无奈离职
第二章 新的开始
第一节 出口企业的新挑战
第二节 外贸会计的第一课
第三章 第一个挑战,申请成立外贸公司
第一节 对外贸易经营者批准证书的办理
第二节 外贸会计新手该了解的出口退税政策
第三节 海关进出口登记证书的办理
第四节 外汇管理局外汇登记证书和企业名录的办理
第五节 国税局出口退税认证的办理、
第六节 海关电子口岸的办理
第二篇 风波中的努力与成长
第四章 外贸会计新手应了解的出口退税申报的基本要素
第一节 外贸企业的一般贸易免退税计算和会计分录
第二节 初识出口退税相关凭证——报关单
第三节 初识出口退税相关凭证——增值税发票
第五章 初学出口退税操作系统
第一节 出口退税申报系统的种类和下载
第二节 外贸企业出口退税系统的下载安装
第三节 外贸企业出口退税系统的进入与配置
第六章 第一次外贸企业一般贸易的退税申报
第一节 外贸企业一般贸易的会计分录与增值税申报
第二节 外贸企业一般贸易的退税系统操作——参数的配置
第三节 外贸企业一般贸易的退税系统操作——出口报关单的录入
第四节 外贸企业一般贸易的退税系统操作——进货发票的录入
第五节 外贸企业一般贸易的退税系统操作——数据各校检查
第六节 外贸企业一般贸易的退税系统操作——预审和正审
第七章 青青了解生产企业一般贸易的退税申报
第一节 生产企业一般贸易免抵退税的核算
第二节 出口报关单的录入
第三节 生产企业明细申报数据的正预审
第四节 生产企业一般贸易退税申报全流程
第五节 汇总及附表的生成
第六节 征管系统的本月及次月增值税申报及会计分录
第七节 电子口岸外部数据采集——出口企业会计的好帮手
第八章 成功化解外贸企业来料加工业务里的风险
第一节 来料加工业务的前期准备
第二节 来料加工业务的退税申报和风险
第九章 换汇成本指标在外贸企业退税业务中的作用
第一节 青青利用换汇成本指标发现Eric业务的退税风险
第二节 提前发现、提前解决,大事化小、小事化了
第三篇 守得云开见月明
第十章 出口企业退税政策深层次理解与分析
第一节 外贸企业的退税政策与实务相结合
第二节 生产企业的自产货物与视同自产货物退税政策与实务分析
第三节 出口货物退税、免税、征税的实务分析
第四节 出口货物退税、免税、征税在各种条件下的单证准备
第十一章 攻克出口退税难度最高峰——加工贸易
第一节 初步了解加工贸易种类及区别
第二节 生产企业进料加工的核算演变与会计实操
第三节 生产企业的退税系统进料加工业务申报流程——手册备案
第四节 生产企业的退税系统进料加工业务申报流程——手册核销
第十二章 青青和Eric合力阻击骗取退税订单
第一节 Eric的老同学
第二节 看不到的“货物”
第三节 青青和Eric同舟共济
Book Abstract

出口货物退税、免税、征税的实务分析
如何通俗易懂地让业务员了解不同的出口业务对利润的影响呢?青青知道光说理论肯定不行,一定要举实例,通过不同例子的比较,让大家看到不同的结果,用事实说话,肯定更具有说服力。
培训定在星期三下午,全体财务人员和业务员坐在一起,开始进行第一次政策上的沟通交流。
崔京宇首先做了开场白:“这次培训是一个交流会,目的是为了更好地完善出口退税业务流程,规避风险,提高企业盈利空间。先由魏青青对出口业务和财务政策的一些交叉点做分析和讲解,魏会计讲完后,大家再根据自己日常工作中遇到的问题进行讨论。”
青青走到会议室的讲台,一抬头看到金社长也坐在后面,有点紧张。青青没想到坐在第一排的竟是Eric,当青青看向Eric时,他朝青青点了点头。
“一个企业出口货物的最终目的是盈利,这一点是不容置疑的。能够出口出去的货物,包含了三种可能发生的税务处理方式:第一种是出口货物既免税也退税,第二种是出口货物出口免税但是不退税,第三种是出口货物出口征税。这三种出口的处理方式对企业出口货物的利润影响也是不同的。”
青青举例说明。假设出口报关单货物FOB价格是234元,购进原材料不含税100元,进项税17元,退税率17%,没有内销。出口后的货物或者有退税,或者免税不退税,或者视同内销征税,这对企业的利润会有不同的影响,如表10-3所示。
[1.jpg]
从利润的大小来看,出口退税的利润要大于出口免税的利润,出口免税的利润要大于出口征税的利润。讲完这一段,青青看了一下大家问:“大家对这个问题有什么不明白的么?”
Eric首先提问:“这个道理大家都明白,但是我们怎么能准确地知悉到底哪些货物或者业务是免税的?哪些又是征税的?”
青青说:“这个问题我马上就要讲。”她将生产企业出口业务和货物中哪些是退税业务、免税业务和征税业务归纳出了几个要点。
首先,出口货物能否取得相关单据,这里包括了出口需要的前期准备的单证(表10-4)。
[2.jpg]
其次,由于出口退税还包含了一些后期准备的单证(表10-5),这些单证如果没有准备齐全,国税局会对这笔货物申报予以不退税处理,或者已退完税的货物补交退税款,转而适用一些免税和征税的政策。所以,公司业务部的业务员不能认为货物出口后,产品没有质量问题就万事大吉了。大家还需要协助公司财务人员取得相关的凭证,否则会给订单造成利润损失。
[3.jpg]
最后,如果生产企业既能准备好相关单证又能收汇,还要看你的货物是否符合退税相关条件,可参考表10-6。
[4.jpg]
在相关单证都能保证收齐的情况下,要看货物出口属于哪一项,是退税、免税的,还是征税的?这样业务员在签订合同的时候,就能对本次出口货物的利润状况有个具体的了解。
青青又说了几个和业务相关的政策,并频频举例说明,大家纷纷点头赞同。
“好了,本期的内容先讲这么多,如果大家有什么不太明白的话,可以问我。”青青讲完后看看崔京宇。
崔京宇说:“现在大家可以互相交流了。”
Eric第一个发言:“会议办得特别好,可以多交流。因为平常都是财务管理财务的税收、业务管业务的利润,所以谈起合同实施的时候,彼此经常不在同一个频道上。这样的培训交流能使大家更了解对方的想法,避免日常工作中出现问题。”
秦睿也点头说:“对,两个部门以后多交流,业务上就不会出现那么多问题。”
业务部的两个经理——总经理秦睿和副经理Eric都肯定了此次培训的作用,其他的业务员纷纷提出了业务上所遇到的问题,青青一一解答,并对平常贸易中涉及财务上的问题也提出了一些看法,业务部也对财务部门的提问作出了回应。
业务部在会议中提出一些有难度的问题,譬如在加工贸易的选择上,是选择进料加工还是来料加工等。有些问题青青也没有想好,她表示之后多整理些材料,再与大家交流。最近工厂的进料加工出口业务有所增长,青青想利用这个机会多接触一下,将加工贸易相关业务彻底理顺。
……

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