问题已解决
老師您好,我們是供暖公司,民用收入免征增值稅,商用收入交增值稅,買煤取得的進(jìn)項(xiàng)稅可以全額抵扣商用收入嗎?
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你好!不能,要按比例來了
2024 07/17 14:00
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84785020 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 07/17 14:05
好的,老師。謝謝
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/17 14:05
你好!不用客氣的了
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84785020 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 07/17 14:07
有具體的文件嗎?
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宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/17 14:08
當(dāng)納稅人兼營簡易計(jì)稅方法計(jì)稅項(xiàng)目、?免征增值稅項(xiàng)目時(shí),?如果無法劃分不得抵扣的進(jìn)項(xiàng)稅額,?需要根據(jù)《?營業(yè)稅改征增值稅試點(diǎn)實(shí)施辦法》?第二十九條的規(guī)定進(jìn)行處理。?不能劃分清楚的進(jìn)項(xiàng)稅額需要根據(jù)公式計(jì)算不得抵扣的進(jìn)項(xiàng)稅額,?公式為:?不得抵扣的進(jìn)項(xiàng)稅額=當(dāng)期無法劃分的全部進(jìn)項(xiàng)稅額×(當(dāng)期簡易計(jì)稅方法計(jì)稅項(xiàng)目銷售額+免征增值稅項(xiàng)目銷售額)÷當(dāng)期全部銷售額。?
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84785020 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 07/17 14:21
謝謝老師
![](https://pic1.acc5.cn/009/05/69/51_avatar_middle.jpg?t=1714043937)
宋生老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/17 14:21
你好!不用客氣的了
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