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外贸企业销售发票是按fob价还是cif价

2025-03-16 00:21:22

推荐回答（1个）

回答1：

明确出口退税针对的是增值税和消费税的范围，价外费用同样适用于出口收入的确认，运保费也需要计入收入，但是为了与出口退税申报一致和核对，平时先按第一种方法确认出口收入，也就是暂按FOB价确认收入，运保费暂挂往来账。

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