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["附件11"]
["跨境应税行为免抵退税申报明细表"]
["纳税人识别号（统一社会信用代码）："]
["纳税人名称：  "]
["所属期：       年     月",{"$nulls":16},"金额单位：元（列至角分）"]
["序号","跨境应税行为名称","跨境应税行为代码","合同号","有关证明编号","境外单位名称","境外单位所在国家或地区","合同总金额",null,"本期确认跨境应税行为营业收入人民币金额","本期收款金额\n（美元）","跨境应税行为营业额",null,"征税率","退税率","跨境应税行为免抵退税计税金额乘征退税率之差","跨境应税行为销售额乘\n退税率","跨境应税\n行为业务\n类型","出口\n发票\n号码","出口发票开具日期","备注"]
[{"$nulls":7},"折美元","折人民币",null,null,"折人民币","免抵退税计税金额"]
[1,2,3,4,5,6,7,8,9,10,11,12,"13=12",14,15,"16=13×（14-15）","17=13×15",18,19,20,21]
[]
[]
["合计","—","—","—","—","—","—",{"$nulls":6},"—","—",null,null,"—","—","—","—"]
[]
["填表说明："]
["1.“所属期”：按《跨境应税行为免抵退税申报明细表》对应的增值税纳税申报表的税款所属年月填写。"]
["2.第1栏“序号”：按八位流水号填写，从00000001到99999999。"]
["3.第2栏“跨境应税行为名称” 、第3栏“跨境应税行为代码”：按出口退税率文库中对应的跨境应税行为名称和编码填写。"]
["4.第4栏“合同号”：按与境外单位签订的提供跨境应税行为的合同编号填写。"]
["5.第5栏“有关证明编号”：提供电影、电视剧的制作服务的，填写行业主管部门出具的在有效期内的影视制作许可证明的编号；提供电影、电视剧的发行服务的，填写行业主管部门出具的在有效期内的发行版权证明、发行许可证明的编号；提供研发服务、设计服务、技术转让服务的，填写与发生跨境应税行为收入相对应的《技术出口合同登记证》或《软件出口合同登记证》的编号。"]
["6.第6栏“境外单位名称”：按签订跨境应税行为合同的境外单位全称填写。"]
["7.第7栏“境外单位所在国家或地区”：按签订跨境应税行为合同的境外单位所在的国家或地区填写。"]
["8.第8栏“合同总金额（折美元）”：按与境外单位签订的跨境应税行为合同的美元总金额填写，若为其他外币签订合同的折算成美元金额填写。"]
["9.第9栏“合同总金额（折人民币）”：按“合同总金额（折美元）”折算的人民币金额填写。"]
["10.第10栏“本期确认跨境应税行为营业收入人民币金额”：按本期确认跨境应税行为营业额的金额填写，以其他币种结算的折算成人民币金额填写。"]
["11.第11栏“本期收款金额（美元）”：按本期从签订跨境应税行为合同的境外单位收款的美元金额填写，以其他外币成交的折算成美元金额填写。"]
["12.第12栏“跨境应税行为营业额(折人民币)”：按本期收款的跨境应税行为所取得的全部价款的人民币金额填写，以其他币种结算的折算成人民币金额填写。"]
["13.第13栏“免抵退税计税金额”：按跨境应税行为营业额(折人民币)，即第12栏填写。"]
["14.第14栏“征税率”：按境内提供应税行为法定增值税税率填写。"]
["15.第15栏“退税率”：按跨境应税行为在退税率文库中对应的增值税退税率填写，如退税率有特殊规定，按政策规定的退税率填写。"]
["16.第16栏“跨境应税行为免抵退税计税金额乘征退税率之差”：按“第13栏*(第14栏-第15栏)”计算填写。"]
["17.第17栏“跨境应税行为免抵退税计税金额乘退税率”：按“第13栏*第15栏”计算填写。"]
["18.第18栏“跨境应税行为业务类型”：按跨境应税行为在《业务类型代码表》中对应的“业务类型代码”填写。"]
["19.第19栏“出口发票号码”：按提供跨境应税行为所开具的发票号码填写。"]
["20.第20栏“出口发票开具日期”：按出口发票开具日期填写。"]