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匯算清繳表里,廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)等跨年度納稅調(diào)整明細(xì)表上:本年計(jì)算扣除限額基數(shù)填的是營(yíng)業(yè)收入,那么沒有營(yíng)業(yè)收入,是不是用發(fā)生的廣宣費(fèi)金額乘以15%?
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你好,沒有收入那是籌建嗎?籌建期發(fā)生的廣宣費(fèi)可以全額列支。
2022 03/23 16:44
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2022 03/23 16:47
房地產(chǎn)公司,才開始半年,還沒有收入。那么老師,全額扣除的話是發(fā)生額 還是有發(fā)票的金額
圖圖*老師 
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2022 03/23 16:50
要有符合規(guī)定發(fā)票的才可以扣除
圖圖*老師 
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2022 03/23 16:50
另外業(yè)務(wù)招待費(fèi)也可以按發(fā)生額的60%扣除,也需要有票
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2022 03/23 16:51
是用有發(fā)票的金額*15%嗎?還是直接扣除有發(fā)票的金額
圖圖*老師 
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2022 03/23 16:57
廣宣費(fèi)按有發(fā)票的金額全額扣除,不用?15%
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2022 03/23 16:59
普票和專票都可以嗎?老師
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2022 03/23 17:00
是的,增值稅發(fā)票都可以稅前扣除的
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2022 03/23 17:02
好的額謝謝老師的耐心解答 給你好評(píng)哦
圖圖*老師 
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2022 03/23 17:02
不客氣的,工作愉快!
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