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公司研發(fā)部門領(lǐng)用一批原材料研發(fā)生產(chǎn)產(chǎn)品,報(bào)廢了,低價(jià)銷售給客戶,原材料進(jìn)項(xiàng)稅額能抵扣嗎?
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你好,這個(gè)是可以抵扣的。
2024 11/12 15:44
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2024 11/12 15:48
老師,那我們?nèi)绻_票的話開票名稱跟平常開一樣的還是選別的大類
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2024 11/12 15:51
你好這個(gè)選一樣的就可以了。
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2024 11/12 15:57
剛領(lǐng)用時(shí)借:研發(fā)費(fèi)用
貸:原材料
那產(chǎn)品作廢我借:原材料-廢料
借:紅字研發(fā)費(fèi)用嗎?
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2024 11/12 15:57
你好,可以的,這樣操作沒問題。
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2024 11/12 16:00
像我們領(lǐng)用原材料升級(jí)配方,研發(fā)新產(chǎn)品,這屬于費(fèi)用話還是資本化啊
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2024 11/12 16:00
你好,你這種并沒有形成新的技術(shù)之類的,說實(shí)話很難認(rèn)定為是研發(fā)。
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2024 11/12 16:03
我們升級(jí)配方人員工資列入研發(fā)支出,平常領(lǐng)用的原材料我也計(jì)研發(fā)支出了,月底我都轉(zhuǎn)管理費(fèi)用了,報(bào)所得稅加計(jì)抵扣這樣有問題嗎?
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2024 11/12 16:04
你好,這個(gè)就看稅務(wù)局怎么認(rèn)定了。
很多這種簡單升級(jí)配方的這種基本上都不會(huì)讓稅前加計(jì)扣除的。
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2024 11/12 16:05
奧,好的,謝謝
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2024 11/12 16:05
你好,不用客氣的了。嗯
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