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老師,納稅人當(dāng)期購(gòu)進(jìn)貨物向供貨方支付了進(jìn)項(xiàng)稅,如果當(dāng)期沒(méi)有產(chǎn)生銷(xiāo)項(xiàng)稅,豈不是要交兩次進(jìn)項(xiàng)稅??
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
。這個(gè)進(jìn)項(xiàng)可以留底,以后抵扣。
2022 05/19 11:34
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 11:43
那當(dāng)期是要交到2次進(jìn)項(xiàng)嗎?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 11:46
怎么能交兩次呢?你進(jìn)項(xiàng)后面是可以抵扣的。交增值稅時(shí),可以用這個(gè)進(jìn)項(xiàng)來(lái)抵扣。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 11:48
我是說(shuō)當(dāng)期,沒(méi)有銷(xiāo)項(xiàng)稅額,是不是進(jìn)項(xiàng)多少交多少?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 11:51
還是說(shuō)當(dāng)期沒(méi)有產(chǎn)生銷(xiāo)項(xiàng)稅就不需要交增值稅了
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 11:56
你好 沒(méi)有銷(xiāo)項(xiàng)不交增值稅的, 有銷(xiāo)項(xiàng)時(shí)可以抵扣銷(xiāo)項(xiàng)?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 11:58
如果銷(xiāo)項(xiàng)稅額小于進(jìn)項(xiàng)稅也不用交是嗎
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 11:58
這種情況需要繳納增值稅。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 12:01
本期銷(xiāo)項(xiàng)稅額30萬(wàn),進(jìn)項(xiàng)稅額50萬(wàn),本期增值稅交多少呢?
![](https://pic1.acc5.cn/009/05/21/38_avatar_middle.jpg?t=1716000000)
玲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 12:04
本期不需要繳納增值稅。
![](/wenda/img/newWd/sysp_btn_eye.png)