问题已解决
如果本月沒有銷項(xiàng)發(fā)票,只有進(jìn)項(xiàng),怎么處理?需要繳納稅款嗎
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你好,不需要交稅,不需要做賬務(wù)處理。做為留抵稅額下期抵扣。
2019 10/30 13:29
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2019 10/30 13:29
那進(jìn)項(xiàng)稅額為什么要轉(zhuǎn)出?
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2019 10/30 13:30
你好,進(jìn)項(xiàng)稅額轉(zhuǎn)出是原計(jì)入進(jìn)項(xiàng)稅額的增值稅如果不符合抵扣條件,才轉(zhuǎn)出的。
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2019 10/30 13:30
哪些專票可以抵扣,哪些不能抵扣?
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2019 10/30 13:31
如果不轉(zhuǎn)出,會有什么影響?
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2019 10/30 13:32
你好,正常一般納稅人取得專票是可以抵扣的。如果是用于職工福利外購貨物取得專票是不能抵扣的。
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2019 10/30 13:34
酒,玩具類專票可以抵扣嗎
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2019 10/30 13:35
你好,這類專票不可以抵扣。
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2019 10/30 13:36
哪些專票是不能抵扣的?
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2019 10/30 13:39
你好,不得抵扣的進(jìn)項(xiàng)稅額有用于非增值稅應(yīng)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個人消費(fèi)的購進(jìn)貨物或者應(yīng)稅勞務(wù),其進(jìn)項(xiàng)稅額不得抵扣。
非正常損失的購進(jìn)貨物及相關(guān)的應(yīng)稅勞務(wù),其進(jìn)項(xiàng)稅額不得抵扣。
非正常損失的在產(chǎn)品、產(chǎn)成品所耗用的購進(jìn)貨物或者應(yīng)稅勞務(wù),其進(jìn)項(xiàng)稅額不得抵扣。
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2019 10/30 13:42
哪些發(fā)票是需要認(rèn)證的,除了進(jìn)項(xiàng)專票外?進(jìn)項(xiàng)普票需要認(rèn)證嗎?
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2019 10/30 13:43
你好,只有專票需要認(rèn)證抵扣,普票不能計(jì)入進(jìn)項(xiàng)稅額抵扣。
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2019 10/30 13:44
火車票,機(jī)票可以抵扣,但需要認(rèn)證嗎?
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2019 10/30 13:45
你好,火車票飛機(jī)票可以抵扣進(jìn)項(xiàng)不需要認(rèn)證
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2019 10/30 13:46
為什么我們出納把火車票和飛機(jī)票放在待認(rèn)證里呢,沒明白。
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2019 10/30 13:46
你好,現(xiàn)在是不需要認(rèn)證的。
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2019 10/30 13:47
這個是之前的政策嗎?
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2019 10/30 13:48
你好,納稅人購進(jìn)國內(nèi)旅客運(yùn)輸服務(wù),其進(jìn)項(xiàng)稅額允許從銷項(xiàng)稅額中抵扣。
?。ㄒ唬┘{稅人未取得增值稅專用發(fā)票的,暫按照以下規(guī)定確定進(jìn)項(xiàng)稅額:
1.取得增值稅電子普通發(fā)票的,為發(fā)票上注明的稅額;
2.取得注明旅客身份信息的航空運(yùn)輸電子客票行程單的,為按照下列公式計(jì)算進(jìn)項(xiàng)稅額:
航空旅客運(yùn)輸進(jìn)項(xiàng)稅額=(票價+燃油附加費(fèi))÷(1+9%)×9%
3.取得注明旅客身份信息的鐵路車票的,為按照下列公式計(jì)算的進(jìn)項(xiàng)稅額:
鐵路旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+9%)×9%
4.取得注明旅客身份信息的公路、水路等其他客票的,按照下列公式計(jì)算進(jìn)項(xiàng)稅額:
公路、水路等其他旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+3%)×3%
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2019 10/30 13:51
哪些專票需要進(jìn)項(xiàng)稅額轉(zhuǎn)出呢
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2019 10/30 13:54
你好,購進(jìn)貨物改變用途(如用于免稅項(xiàng)目、集體福利或個人消費(fèi)等)或因管理不善發(fā)生損失,其已抵扣的進(jìn)項(xiàng)稅額應(yīng)通過應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)科目轉(zhuǎn)入相關(guān)科目,進(jìn)項(xiàng)稅額不予以抵扣。
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