问题已解决
老師,這個(gè)例題最后一題,為啥還要減4.08×260÷(260+35),不是已經(jīng)減去了進(jìn)項(xiàng)嗎,這一步看不懂
FAILED
FAILED
FAILED
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你好同學(xué)
4.08的進(jìn)項(xiàng)需要按照軟件業(yè)務(wù)收入/總收入劃分一部分用于一般業(yè)務(wù)抵扣,一部分用于軟件業(yè)務(wù)抵扣,
政策又規(guī)定自行開發(fā)的軟件產(chǎn)品稅負(fù)率為3%,所以要減掉用于軟件業(yè)務(wù)抵扣的那部分進(jìn)項(xiàng)稅額
如果不減掉那軟件業(yè)務(wù)所交的稅=260*3%-軟件業(yè)務(wù)抵扣部分進(jìn)項(xiàng)了,這樣稅負(fù)率就不是3%了
2022 09/14 11:31
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m3830568 
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2022 09/14 14:33
好噠謝謝老師耐心詳細(xì)的解答
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2022 09/14 15:45
祝您學(xué)習(xí)愉快,工作順利
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