如何记一年的增值税退税如何记账，最近很多朋友关注这个问题，下面由职称评审网络为您整理相关内容，让我们看看。
收到前一年度增值税退税怎么记账？
退税会计处理
1。增值税
按照规定和通知的要求，企业收到即征即退、先征后退、先征后退的增值税，借记"银行存款"科目，贷记"补贴收入"科目。
2.消费税
根据《规定》、《通知》、《财政部关于消费税会计处理的规定》(财会字[1993]83号)等法律文件的规定:
(一)企业收到先征后退的消费税，借记"银行存款"等科目，贷记等科目，"主营业务税及附加税"、"产品销售税及附加税"委托外贸企业出口应税消费品的生产企业的消费税，按照规定先征后退的，在计税时借记"应收补贴款"(公司)、"应收帐款"(其他企业)科目，贷记"应纳税-应缴消费税"科目；收回退税，借记"银行存款"科目，贷记"应收补贴款"、"应收帐款"科目。
(3)外贸企业自营出口应税消费品应当按照规定退还消费税的，借记"应收补贴款"(公司)、"应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税退税应收退税退税应收退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应退税应应收出口退税应收出口退税退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收出口退税应收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3.营业税
规定和通知要求企业收到退还的营业税和借记"银行存款"科目，贷记"主营业务税及附加税"、"营业税及附加营业税"等科目，
4.企业所得税
按照规定，公司实际收到退还的所得税时，应当减少当期所得税费用和借记"银行存款"科目，贷记"所得税"科目。
税收返还会计处理的原则
财政部发布的《关于减免和返还流转税会计处理条例的通知》（会计字[1995]6号，以下简称《通知》）与《规定》中关于返还流转税会计处理条例的精神基本相同：
1.企业收到退税、退税等款项，记账原则是"从哪里来，回到哪里？"例如，生产企业收到的营业税、所得税和先退还的消费税，应当记录原计税时的损益科目。委托外贸企业出口应税消费品的生产企业收到退税时，也应当记录在计税时的应收项目中。
2.增值税属于增值税"价外税"退税或退税时，销售收入不宜记录，补贴收入按规定记录。
3.外贸企业自营出口应税消费品的，应当退还消费税，因为企业不计算支付消费税，但消费税已由制造商支付，包括在购买价格中，因此在计算退税时应当降低出口商品的销售成本。
如何记录上一年度增值税退税？本文已作出详细答案。我相信通过阅读以上内容，您也必须了解一些内容。如果您仍然不明白，您可以关注职称评估网络，并联系窗口的老会计师!
