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老師您好! 我們上月買(mǎi)了大米,貨已到款已付,沒(méi)有發(fā)票,若是暫估入庫(kù),分錄是:借庫(kù)存商品,貸應(yīng)付賬款~應(yīng)付暫估款;借應(yīng)付賬款~XX供應(yīng)商,貸銀行存款嗎?
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可以的,可以這么做的。
2022 05/24 17:27
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2022 05/24 17:31
庫(kù)存商品和應(yīng)付暫估金額都是我支付出去的金額嗎?還是要暫估不含稅價(jià)呢?
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郭老師 
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2022 05/24 17:32
你好,暫估按照不含稅的來(lái)。
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2022 05/24 17:35
是按我們公司13%的稅率來(lái)計(jì)算嗎?我不知道對(duì)方是什么稅率
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2022 05/24 17:36
大米是農(nóng)產(chǎn)品,稅率是9%嗎?
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2022 05/24 17:36
你好,對(duì)方是不是自產(chǎn)自銷(xiāo)的?
你們買(mǎi)來(lái)是直接銷(xiāo)售的話(huà),應(yīng)該按照9%來(lái)抵扣。
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2022 05/24 17:38
假如對(duì)方不是自產(chǎn)自銷(xiāo)呢?
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郭老師 
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2022 05/24 17:39
對(duì)方給你開(kāi)專(zhuān)票
開(kāi)專(zhuān)票3%,或者是9%的你才可以抵扣的
銷(xiāo)售出去按照9%來(lái)抵扣
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2022 05/24 17:48
那我問(wèn)清楚對(duì)方是開(kāi)哪種票,開(kāi)普票,那我就是按支付的金額來(lái)暫估對(duì)吧?若是他說(shuō)開(kāi)專(zhuān)票那我就用支付的金額/1+稅率*稅率算進(jìn)項(xiàng)對(duì)嗎?
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郭老師 
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2022 05/24 17:50
對(duì)的是的票面的金額乘以9%
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2022 05/24 17:55
那我們收到小規(guī)模去稅局代開(kāi)的專(zhuān)票,稅率是3%,我還可以按9%計(jì)算抵扣嗎?
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2022 05/24 17:55
那個(gè)是買(mǎi)了花生油的
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2022 05/24 18:00
按照發(fā)票的稅額抵扣,3%的。
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