问题已解决
老師,你好!航空運(yùn)輸電子客票行程單,在稅務(wù)系統(tǒng)上如何進(jìn)行操作抵扣?
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您好,填附表二8B那里
2024 10/21 11:06
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2024 10/21 11:09
哪個(gè)附表2?
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2024 10/21 11:12
如果旅行社開具的經(jīng)紀(jì)代理服務(wù):代訂機(jī)票產(chǎn)品發(fā)票,用這個(gè)可以抵扣嗎?
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劉艷紅老師 
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2024 10/21 11:14
飛機(jī)票抵扣填寫增值稅申報(bào)表附表二8B跟10欄。
納稅人購(gòu)進(jìn)國(guó)內(nèi)旅客運(yùn)輸服務(wù),其進(jìn)項(xiàng)稅額允許從銷項(xiàng)稅額中抵扣。
(一)納稅人未取得增值稅專用發(fā)票的,暫按照以下規(guī)定確定進(jìn)項(xiàng)稅額:
1.取得增值稅電子普通發(fā)票的,為發(fā)票上注明的稅額;
2.取得注明旅客身份信息的航空運(yùn)輸電子客票行程單的,為按照下列公式計(jì)算進(jìn)項(xiàng)稅額:
航空旅客運(yùn)輸進(jìn)項(xiàng)稅額=(票價(jià)+燃油附加費(fèi))÷(1+9%)×9%;
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2024 10/21 11:18
老師,如果是旅行社開具的代訂機(jī)票產(chǎn)品的普通發(fā)票,可以用來抵扣嗎?
FAILED
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2024 10/21 11:20
這個(gè)金額欄和稅額欄,怎么填
FAILED
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2024 10/21 11:21
自已價(jià)價(jià)稅分離算出來,公式我上面寫給你了
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劉艷紅老師 
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2024 10/21 11:21
不能,這個(gè)要有行程單才可以
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2024 10/21 11:21
我按行程單上計(jì)算抵扣的進(jìn)項(xiàng)稅,是224.59元
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2024 10/21 11:22
這里附表二的金額,和稅額怎么填?
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劉艷紅老師 
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2024 10/21 11:23
金額就是不含稅的,稅額就是你算出來的
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2024 10/21 11:26
好的,謝謝劉老師
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劉艷紅老師 
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2024 10/21 11:27
不客氣,很高興幫你
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