问题已解决
老師好!這題算進(jìn)項(xiàng)構(gòu)成比例的時(shí)候,收費(fèi)公路通行費(fèi)增值稅電子普通發(fā)票25萬能算嗎?航空運(yùn)輸電子客票行程單25萬,是哪一個(gè)25萬不能算入進(jìn)項(xiàng)構(gòu)成里面
FAILED
FAILED
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你好,那個(gè)形成單是不算的,只算正規(guī)的進(jìn)項(xiàng)專票和完稅憑證
2023 10/14 10:05
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2023 10/14 10:20
好的,老師。那農(nóng)產(chǎn)品收購發(fā)票可以嗎
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2023 10/14 10:23
看看這個(gè):
進(jìn)項(xiàng)構(gòu)成比例,是指上一年至申請(qǐng)退稅前一稅款所屬期內(nèi)已抵扣的增值稅專用發(fā)票,含稅控機(jī)動(dòng)車銷售統(tǒng)一發(fā)票、海關(guān)進(jìn)口增值稅專用繳款書、解繳稅款完稅憑證注明的增值稅額占同期全部已抵扣進(jìn)項(xiàng)稅額的比重。計(jì)算時(shí),需要將上述發(fā)票匯總后計(jì)算所占的比重。
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