问题已解决
上月購進的免稅農(nóng)產(chǎn)品因保管不善發(fā)生霉爛,已知產(chǎn)品的賬面成本為1.15萬元(含運費0.15萬元,運費取得的是增值稅專用發(fā)票),該批產(chǎn)品上月已申 報抵扣進項稅額。已知:本月取得的相關(guān)票據(jù)均符含稅法規(guī)定并在本月認證抵扣。求進項稅額轉(zhuǎn)出金額
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
您好,轉(zhuǎn)出的是這樣算的=(1.15-0.15)/1.09*9%+0.15*9%=0.0960688073394
2022 05/16 15:17
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:20
為啥要除以1.09
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/16 15:20
不是,是除以91%,我打錯字了抱歉啊,這樣的=(1.15-0.15)/91%*9%+0.15*9%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:21
那為啥除以91%
?
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/16 15:22
因為本身農(nóng)產(chǎn)品抵扣了9%,所以剩下91%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:23
為啥呢老師
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/16 15:24
因為農(nóng)產(chǎn)品的原因,本身是計算抵扣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:25
他不是免稅的農(nóng)產(chǎn)品嘛?
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/16 15:27
農(nóng)產(chǎn)品是可以計算抵扣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:28
免稅還交進項稅?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:29
計算抵扣我知道
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:32
那他這個1.15-0.15/91%是啥意思
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/16 15:32
因為1.5-0.15就是農(nóng)產(chǎn)品抵扣9%以后的賬面成本,這樣的話就還原回去了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/16 15:32
那他這個1.15-0.15/91%啥意思
![](https://pic1.acc5.cn/014/42/90/72_avatar_middle.jpg?t=1714035694)
小鎖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/16 15:33
因為1.5-0.15就是農(nóng)產(chǎn)品抵扣9%以后的賬面成本,這樣的話就還原回去了
![](/wenda/img/newWd/sysp_btn_eye.png)