7.1 当期末留抵税额≤当期免抵退税额，即：     -4,610.00<32,175.00
当期应退税额＝当期期末留抵税额            4,610.00
当期免抵税额＝当期免抵退税额－当期应退税额  32,175.00- 4,610.00=27,565.00

7.2当期末留抵税额≥当期免抵退税额，则：
当期应退税额＝当期免抵退税额
当期免抵税额＝0

7.3留在下期可以抵扣的进项税额＝当期末留抵税额－当期免抵退税额
                          =4,610.00 - 32,175.00

                             = 27,565.00

      借：应收出口退税款  4,610.00

          应交税金---应交增值税（出口抵减内销产品增值税）27,565.00

          贷：应交税金---应交增值税（出口退税）32,175.00