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老師好,免稅初級(jí)農(nóng)產(chǎn)品,如果購(gòu)買價(jià)是100,計(jì)算抵扣進(jìn)項(xiàng)稅是100x9%,還是(100/1.09)x9%?
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學(xué)員朋友您好,免稅初級(jí)農(nóng)產(chǎn)品,如果購(gòu)買價(jià)是100,計(jì)算抵扣進(jìn)項(xiàng)稅是100x9%
2023 03/23 23:30
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 23:34
購(gòu)買時(shí)的分錄怎么寫?
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易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/23 23:38
借:原材料等, 應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額,應(yīng)付賬款
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 23:43
如果增值稅是100x9%,上面分錄的借:原材料100、借:應(yīng)交稅費(fèi)增值稅-進(jìn)項(xiàng)稅9;貸:應(yīng)付賬款100,怎么平?
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易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/24 07:33
借:原材料91、借:應(yīng)交稅費(fèi)增值稅-進(jìn)項(xiàng)稅9;貸:應(yīng)付賬款100,怎么平?
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/24 07:42
那如果是3%的專票價(jià)稅合計(jì)100,計(jì)算抵扣稅額為(100/1.03)x9%,把票面上3%的進(jìn)項(xiàng),做進(jìn)項(xiàng)稅額轉(zhuǎn)出,是這樣嗎?
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/24 07:45
是的沒(méi)錯(cuò), 是這樣的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/24 07:53
如果是3%的普票,也是同樣計(jì)算,只是不用做進(jìn)項(xiàng)稅轉(zhuǎn)出,是嗎?,
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/24 08:00
理解,都是100乘以9%之后為進(jìn)項(xiàng),價(jià)稅合計(jì)-減去9確定存貨成本
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/24 08:10
如果是3%稅率價(jià)稅合計(jì)100的專票,票面上的金額是97.09,稅額是2.91,計(jì)算抵扣的稅額是100x9%=9,把2.91做進(jìn)項(xiàng)稅額轉(zhuǎn)出,是嗎?
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/24 08:22
97.09×6%就可以了。一起加上3%就是9%了。價(jià)稅合計(jì)減去進(jìn)項(xiàng)稅,也就是成本。 這樣邏輯清晰一點(diǎn)。
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/24 08:34
97.09x6%=5.83,5.83+2.91=8.74,跟100x9%的稅額是不同的,到底用哪一種計(jì)算方法呢?
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/24 08:48
97.09x6%=5.83,5.83+2.91=8.74,有一點(diǎn)點(diǎn)差異是正常的
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/24 08:50
按你這個(gè)算嗎?
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/24 09:10
學(xué)員您好,是的,對(duì)的
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