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老師好 牧場(chǎng)是一般納稅人,自產(chǎn)自銷(xiāo)的鮮奶是開(kāi)專(zhuān)票免稅呢還是普票免稅?
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您好,是普票免稅,免稅不能開(kāi)專(zhuān)票的
2024 03/23 18:52
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84784984 
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2024 03/23 18:57
那如果牧場(chǎng)銷(xiāo)售額超五百萬(wàn),轉(zhuǎn)成一般納稅人,因?yàn)樗援a(chǎn)自銷(xiāo)還可不可以開(kāi)免稅的普票呀?
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廖君老師 
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2024 03/23 18:58
您好,不會(huì)的,自產(chǎn)自銷(xiāo)的鮮奶免稅,不管是一般人還是小規(guī)模都免增值稅的
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84784984 
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2024 03/23 19:04
意思就是我是一般納稅人因?yàn)槲疑a(chǎn)的是自產(chǎn)的鮮奶,所以可以開(kāi)免稅普票,購(gòu)買(mǎi)方拿我的票也還是可以抵扣是嗎?
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廖君老師 
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2024 03/23 19:15
您好,可以的
農(nóng)業(yè)生產(chǎn)者銷(xiāo)售的自產(chǎn)農(nóng)產(chǎn)品,中的農(nóng)產(chǎn)品是指初級(jí)農(nóng)產(chǎn)品;農(nóng)業(yè)生產(chǎn)者,包括從事農(nóng)業(yè)生產(chǎn)的單位和個(gè)人,所以這個(gè)農(nóng)業(yè)生產(chǎn)者不局限于個(gè)人,可以是一般納稅人。
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