当前位置:财税问题 >
實(shí)務(wù)
问题已解决
購進(jìn)原材料生產(chǎn)產(chǎn)品,用這個(gè)產(chǎn)品再生產(chǎn)簡(jiǎn)易計(jì)稅的產(chǎn)品,進(jìn)項(xiàng)稅需要轉(zhuǎn)出嗎?怎么算



您好,這個(gè)是需要轉(zhuǎn)出的,就是按照你生產(chǎn)簡(jiǎn)易產(chǎn)品領(lǐng)用和一般產(chǎn)品的比例,這個(gè)做轉(zhuǎn)出
2024 09/19 22:02

84784971 

2024 09/19 22:06
沒看懂,有文件嗎

小鎖老師 

2024 09/19 22:07
您好,這個(gè)有文件,我給您,您看看能理解不

小鎖老師 

2024 09/19 22:08
一般納稅人購進(jìn)貨物、加工修理修配勞務(wù)、服務(wù)、無形資產(chǎn)或不動(dòng)產(chǎn),用于簡(jiǎn)易計(jì)稅方法計(jì)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或個(gè)人消費(fèi)等,即使取得的增值稅專用發(fā)票上已注明增值稅進(jìn)項(xiàng)稅額,該稅額按照現(xiàn)行增值稅制度規(guī)定也不得從銷項(xiàng)稅額中抵扣的,取得增值稅專用發(fā)票時(shí),應(yīng)將待認(rèn)證的目前不可抵扣的增值稅進(jìn)項(xiàng)稅額,借記“應(yīng)交稅費(fèi)——待認(rèn)證進(jìn)項(xiàng)稅額”科目,貸記“銀行存款”、“應(yīng)付賬款”等科目??
