问题已解决
免征增值稅的生活服務行業(yè),工程類發(fā)票要全部做進項轉出嗎



你好,這個鏡像對應的是生活服務的成本,需要進項轉出。
2021 11/23 16:47

84785035 

2021 11/23 16:48
好的謝謝老師

郭老師 

2021 11/23 16:50
不用客氣,工作愉快。

84785035 

2021 11/23 17:00
老師,我們公司是混合銷售的,他有一部分的批發(fā)零售的需要交稅,還有一部分生活服務類的免稅,工程類發(fā)票也是全部轉出嗎

郭老師 

2021 11/23 17:01
工程類的能具體的能分配到哪里嗎?是哪個項目使用的?如果分不出來的話,你自己計算抵扣。

84785035 

2021 11/23 17:04
分不出來的,計算的話需要怎么計算啊

郭老師 

2021 11/23 17:06
一般納稅人兼營免稅項目或者非增值稅應稅勞務而無法劃分不得抵扣的進項稅額的,按下列公式計算不得抵扣的進項稅額:
不得抵扣的進項稅額=當月無法劃分的全部進項稅額×當月免稅項目銷售額、非增值稅應稅勞務營業(yè)額合計÷當月全部銷售額、營業(yè)額合計

84785035 

2021 11/23 17:09
好的,謝謝老師

郭老師 

2021 11/23 17:10
不要客氣,工作愉快。
