问题已解决
老師,咨詢下,我從網(wǎng)上看到從2023年4月1日起,由小規(guī)模開具的農(nóng)產(chǎn)品3%/1%傳票可以加計(jì)按9%個點(diǎn)抵扣,有相關(guān)文件嗎



你好;? 是的;這個是對的; 自產(chǎn)自銷的農(nóng)產(chǎn)品 ;收到后 可以按9%計(jì)算抵扣的??
2023 04/20 11:05

84785017 

2023 04/20 11:08
老師有沒有相關(guān)文件,可以發(fā)我下嗎

meizi老師 

2023 04/20 11:13
你好;???根據(jù)《財(cái)政部?國家稅務(wù)總局關(guān)于簡并增值稅稅率有關(guān)政策的通知》(財(cái)稅〔2017〕37號)第二條規(guī)定,從按照簡易計(jì)稅方法依照3%征收率計(jì)算繳納增值稅的小規(guī)模納稅人取得增值稅專用發(fā)票的,以增值稅專用發(fā)票上注明的金額和9%的扣除率計(jì)算進(jìn)項(xiàng)稅額;取得(開具)農(nóng)產(chǎn)品銷售發(fā)票或收購發(fā)票的,以農(nóng)產(chǎn)品銷售發(fā)票或收購發(fā)票上注明的農(nóng)產(chǎn)品買價和9%的扣除率計(jì)算進(jìn)項(xiàng)稅額。
