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因公司結(jié)轉(zhuǎn)銷售成本,公司庫存金額和留底稅額不匹配怎么處理
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你好,同學(xué)
你這里不匹配原因是怎么導(dǎo)致
2022 07/24 16:35
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2022 07/24 16:36
銷售單位成本高
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陳詩晗老師 
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2022 07/24 16:39
你這里進(jìn)項(xiàng)是根據(jù)成本×稅率來的
你這里什么原因?qū)е拢@個(gè)高不是原因所在
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2022 07/24 16:53
比如進(jìn)100噸貨,含稅單價(jià)10元/噸,庫存金額是884.95,進(jìn)項(xiàng)稅額115.05,銷售80噸 ,含稅單價(jià)8元/噸,收入566.37,稅額73.63,結(jié)轉(zhuǎn)銷售成本707.96。最后庫存20噸,金額176.99,稅41.42,按庫存金額算出來稅應(yīng)該是23這怎么處理
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陳詩晗老師 
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2022 07/24 16:54
1,你這個(gè)稅可以留底,
2,也可以直接抵扣了
這個(gè)根據(jù)你實(shí)際情況來決定
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2022 07/24 16:54
如果我要注銷公司這個(gè)怎么辦
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陳詩晗老師 
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2022 07/24 16:56
注銷,這個(gè)稅要么抵扣了如果不抵扣就轉(zhuǎn)到庫存商品成本,銷售時(shí)按成本處理了
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2022 07/24 16:57
庫存沒有了就剩留底稅了
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陳詩晗老師 
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2022 07/24 16:59
根據(jù)《財(cái)政部 國家稅務(wù)總局關(guān)于增值稅若干政策的通知》(財(cái)稅〔2005〕165號)規(guī)定:“六、一般納稅人注銷時(shí)存貨及留抵稅額處理問題,一般納稅人注銷或被取消輔導(dǎo)期一般納稅人資格,轉(zhuǎn)為小規(guī)模納稅人時(shí),其存貨不作進(jìn)項(xiàng)稅額轉(zhuǎn)出處理,其留抵稅額也不予以退稅。”
轉(zhuǎn)入營業(yè)成本處理
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