问题已解决
你好,我想問下生產(chǎn)經(jīng)營用皮卡車,用于簡易納稅的項目,可以抵扣進項稅嗎
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你好,簡易納稅的項目,取得的進項稅額是不可以抵扣的
2020 07/01 10:21
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2020 07/01 10:27
如果目前用于簡易項目不可以抵扣,后期用到一般納稅項目的時候是不是就可以正常抵扣了呢?兩次的會計分錄怎么寫呢?
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2020 07/01 10:30
你好,后期用到一般納稅項目的時候就可以抵扣的
可以抵扣的分錄是,借;固定資產(chǎn),應(yīng)交稅費——應(yīng)交增值稅(進項稅額),貸;銀行存款等科目
不可以抵扣的分錄是,借;固定資產(chǎn),貸;銀行存款等科目
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2020 07/01 10:32
現(xiàn)在這輛車用在是簡易項目,過幾個月后就用在一般項目了,那如果我現(xiàn)在都記在固定資產(chǎn)里面的話
借;固定資產(chǎn),貸;銀行存款等科目
后期實際抵扣的時候改怎么做分錄呢
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2020 07/01 10:37
你好,后期抵扣的時候這樣做調(diào)整分錄
借;應(yīng)交稅費——應(yīng)交增值稅(進項稅額),貸;固定資產(chǎn)
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2020 07/01 10:38
后期稅額可以全額抵扣嗎?還是按折舊比例抵扣呢
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2020 07/01 10:44
你好,需要按固定資產(chǎn)用于簡易計稅項目,與一般計稅項目的比例計算抵扣的
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2020 07/01 10:56
那勾選發(fā)票的時候,是全額勾選的,申報表里進項稅額是全額,在做進項稅額轉(zhuǎn)出嗎
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2020 07/01 11:02
你好,是的,先全額勾選,之后按比例計算轉(zhuǎn)出
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2020 07/01 11:06
好的,謝謝老師耐心解答
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2020 07/01 11:12
不客氣,祝你學習愉快,工作順利! 希望對我的回復(fù)及時給予評價。謝謝
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