问题已解决
農(nóng)副產(chǎn)品進(jìn)項(xiàng)稅額如何抵扣?
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你好,如果是般納稅人,買價*10%進(jìn)行抵扣
2019 11/14 12:19
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 11/14 12:20
對方開來的是普通發(fā)票呢?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/14 12:23
你好,普通發(fā)票不能抵扣。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/14 12:38
公司開出的收購票呢?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/14 12:39
你好,如果是收購發(fā)票是可以抵扣的。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 11/14 12:40
怎么抵扣?加計(jì)扣除怎么理解?
![](https://pic1.acc5.cn/011/09/74/19_avatar_middle.jpg?t=1714443651)
立紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 11/14 12:43
你好,根據(jù)現(xiàn)行增值稅政策規(guī)定,2019年4月1日后,納稅人購進(jìn)農(nóng)產(chǎn)品,在購入當(dāng)期,應(yīng)遵從農(nóng)產(chǎn)品抵扣的一般規(guī)定,按照9%計(jì)算抵扣進(jìn)項(xiàng)稅額。如果購進(jìn)農(nóng)產(chǎn)品用于生產(chǎn)或者委托加工13%稅率貨物,則應(yīng)在生產(chǎn)領(lǐng)用當(dāng)期,再加計(jì)抵扣1個百分點(diǎn)
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