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老師你好,抵扣認(rèn)證 正數(shù)發(fā)票5張,還有一張負(fù)數(shù)發(fā)票,紅沖的是1月份的庫存,那我本季度的抵扣是按照減去紅沖的金額還是只算正數(shù)金額???紅沖的那張發(fā)票當(dāng)時(shí)1幾度還是小規(guī)模納稅人,當(dāng)時(shí)只入賬庫存了,沒有認(rèn)證抵扣,這個(gè)是減去紅沖那張發(fā)票的金額
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FAILED
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這張負(fù)數(shù)發(fā)票,你之前抵扣了嗎?如果之前抵扣了,這個(gè)月的增值稅就等于銷項(xiàng)-進(jìn)項(xiàng)?進(jìn)項(xiàng)轉(zhuǎn)出
2024 07/06 09:42
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郭老師 
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2024 07/06 09:42
沒有抵扣的,不用管的,不需要轉(zhuǎn)出。
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84784962 
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2024 07/06 09:45
因?yàn)橹笆切∫?guī)模,沒有抵扣,那我之前的企業(yè)所得稅需要改嗎?之前應(yīng)該是直接入了庫存現(xiàn)在直接庫存里扣除就行了吧?
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郭老師 
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2024 07/06 09:46
對(duì)的對(duì)的,是這么做的。
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