问题已解决
在填匯算清繳a105090資產(chǎn)損失稅前扣除及納稅調(diào)整明細表第六行,資產(chǎn)損失賬在金額是10000元,資產(chǎn)處置收入是1000元,那資產(chǎn)計稅基礎(chǔ)填什么呢?
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資產(chǎn)計稅基礎(chǔ)就是入賬價值的
2020 04/22 11:48
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2020 04/22 11:53
但是報損的是稻谷,而且分不清是哪批次和價格,怎么核定呢
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2020 04/22 11:55
根據(jù)數(shù)量和市場價值吧
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2020 04/22 12:48
那進項呢,當時購入是根據(jù)投入產(chǎn)出法抵扣的進項稅額
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2020 04/22 12:52
你用含稅額,進項的抓出
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2020 04/22 13:51
但是購進稻谷就是進項稅額全部轉(zhuǎn)出,然后用投入產(chǎn)出法再計算應(yīng)該抵扣的進項
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2020 04/22 14:00
不是全部的進項轉(zhuǎn)出,只是對應(yīng)報損的進項轉(zhuǎn)出
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2020 04/22 14:23
你可以看下這個計算表,每期的數(shù)據(jù)都是變化的,到底怎么核算當時的進項是多少呢?
FAILED
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2020 04/22 14:31
入庫的或者收到的發(fā)票,根據(jù)這個來
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