问题已解决
老師,我想問(wèn)下,外購(gòu)生產(chǎn)用機(jī)器設(shè)備一臺(tái),從供貨方取得的防偽稅控系統(tǒng)開(kāi)具的增值稅專用發(fā)票上注明增值稅稅額3萬(wàn)元,貨款已付并投入生產(chǎn)使用。這題的解題思路



你好,一般納稅人取得專票可以抵扣,
借固定資產(chǎn)
應(yīng)交稅費(fèi)
貸 銀行存款
2021 01/27 20:52

84785006 

2021 01/27 20:53
這一題的進(jìn)項(xiàng)稅額怎么求?

紫藤老師 

2021 01/27 20:54
增值稅專用發(fā)票上注明增值稅稅額3萬(wàn)元

84785006 

2021 01/27 20:55
增值稅專用發(fā)票不是不含稅的,不是要乘13%嗎?

紫藤老師 

2021 01/27 20:55
增值稅專用發(fā)票上注明增值稅稅額3萬(wàn)元,就是進(jìn)項(xiàng)

84785006 

2021 01/27 21:02
委托乙公司(增值稅一般納稅人)加工高檔香水精5噸,東風(fēng)公司提供的自產(chǎn)原材料不不含價(jià)格為30萬(wàn)元,已公司收取的不含稅加工費(fèi)4萬(wàn)元,并開(kāi)具增值稅專用發(fā)票,乙公司加工完畢后,東風(fēng)公司委托丙運(yùn)輸公司將高檔香水精運(yùn)回東風(fēng)公司,取得增值稅專用發(fā)票上注明運(yùn)輸費(fèi)2萬(wàn)元,乙公司沒(méi)有同類消費(fèi)品銷售價(jià)格。進(jìn)項(xiàng)稅額怎么求

紫藤老師 

2021 01/27 21:03
不含稅加工費(fèi)4萬(wàn)元,。增值稅是4*13%+2

紫藤老師 

2021 01/27 21:05
這道題目很久沒(méi)有做,不是很有把握,恐怕會(huì)耽誤你的時(shí)間,可以問(wèn)問(wèn)有經(jīng)驗(yàn)的老師,謝謝
