问题已解决
關(guān)于2024年度先進(jìn)制造業(yè)企業(yè)享受增值稅加計(jì)抵減政策的溫馨提示:尊敬的納稅人,您已申報(bào)2024年度先進(jìn)制造業(yè)企業(yè)資格,可按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額加計(jì)5%抵減應(yīng)納增值稅稅額。注意事項(xiàng)一:企業(yè)可在確定適用政策的當(dāng)期,對(duì)前期未計(jì)提的加計(jì)抵減額在當(dāng)期一并計(jì)提;二:企業(yè)出口業(yè)務(wù)、發(fā)生跨境應(yīng)稅行為對(duì)應(yīng)的進(jìn)項(xiàng)稅額不得計(jì)提加計(jì)抵減稅額并應(yīng)按月申報(bào);三:已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的,應(yīng)在轉(zhuǎn)出當(dāng)期相應(yīng)調(diào)減加計(jì)抵減額。這個(gè)是什么意思,只有高新企業(yè)才有的吧
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你好,假如進(jìn)項(xiàng)稅100萬,可以抵扣100*1.05
2024 11/13 22:00
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2024 11/13 22:09
意思是現(xiàn)在申報(bào)可以享受加計(jì)抵減5%的政策嗎
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2024 11/13 22:11
是的,先進(jìn)制造企業(yè)是可以的
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2024 11/13 22:13
是高新企業(yè)才可以享受的一項(xiàng)政策嗎
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2024 11/13 22:15
先進(jìn)制造業(yè)企業(yè)是指高新技術(shù)企業(yè)(含所屬的非法人分支機(jī)構(gòu))中的制造業(yè)一般納稅人,高新技術(shù)企業(yè)是指按照《科技部?財(cái)政部?國(guó)家稅務(wù)總局關(guān)于修訂印發(fā)〈高新技術(shù)企業(yè)認(rèn)定管理辦法〉的通知》(國(guó)科發(fā)火〔2016〕32號(hào))規(guī)定認(rèn)定的高新技術(shù)企業(yè)。先進(jìn)制造業(yè)企業(yè)具體名單,由各省、自治區(qū)、直轄市、計(jì)劃單列市工業(yè)和信息化部門會(huì)同同級(jí)科技、財(cái)政、稅務(wù)部門確定。
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