问题已解决
關(guān)于嵌入式產(chǎn)品即征即退,軟件產(chǎn)品的可抵扣進(jìn)項(xiàng)稅額,由于付費(fèi)是一次性的,那么可抵扣進(jìn)項(xiàng)稅額,是需要分期抵扣的嗎?還是一次性抵扣的呢?
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你好;? 一次性去抵扣的;? 這個(gè)不用分期的??
2023 03/23 10:59
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2023 03/23 11:18
那這個(gè)軟件產(chǎn)品可抵扣的進(jìn)項(xiàng)稅額是怎么確定的呢?比如嵌入式產(chǎn)品本身是含有硬件產(chǎn)品的
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2023 03/23 11:22
你好;?對(duì)于無法劃分的進(jìn)項(xiàng)稅額,應(yīng)按照實(shí)際成本或銷售收入比例確定軟件產(chǎn)品應(yīng)分?jǐn)偟倪M(jìn)項(xiàng)稅額。
嵌入式軟件產(chǎn)品增值稅即征即退稅額的計(jì)算:
(1)嵌入式軟件產(chǎn)品增值稅即征即退稅額的計(jì)算方法及公式
即征即退稅額=當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期嵌入式軟件產(chǎn)品銷售額×3%
當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額-當(dāng)期嵌入式軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額
當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額=當(dāng)期嵌入式軟件產(chǎn)品銷售額×13%
(2)嵌入式軟件產(chǎn)品銷售額的計(jì)算
當(dāng)期嵌入式軟件產(chǎn)品銷售額=當(dāng)期嵌入式軟件產(chǎn)品與計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額合計(jì)-當(dāng)期計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額
計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額按照下列順序確定:
①按納稅人最近同期同類貨物的平均銷售價(jià)格計(jì)算確定;
②按其他納稅人最近同期同類貨物的平均銷售價(jià)格計(jì)算確定;
③按計(jì)算機(jī)硬件、機(jī)器設(shè)備組成計(jì)稅價(jià)格計(jì)算確定.
計(jì)算機(jī)硬件、機(jī)器設(shè)備組成計(jì)稅價(jià)格=計(jì)算機(jī)硬件、機(jī)器設(shè)備成本×(1+10%).
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