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你好老師,請(qǐng)問收到購(gòu)酒的專票,進(jìn)入業(yè)務(wù)招待費(fèi),進(jìn)項(xiàng)能抵扣嗎?
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你好,招待費(fèi)不允許抵扣增值稅的。
2023 12/01 08:38
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aimama2014 
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2023 12/01 08:39
什么樣的情況能抵扣呢
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venus老師 
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2023 12/01 08:42
購(gòu)酒用于生產(chǎn)經(jīng)營(yíng)就可以了
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aimama2014 
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2023 12/01 09:26
勾選不抵扣,選擇哪項(xiàng)呢?每一項(xiàng)是什么意思呢
FAILED
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venus老師 
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2023 12/01 09:28
(一) 用于非應(yīng)稅項(xiàng)目的購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù).
所謂非應(yīng)稅項(xiàng)目是指提供非應(yīng)稅勞務(wù)、轉(zhuǎn)讓無(wú)形資產(chǎn)、銷售不動(dòng)產(chǎn)和固定資產(chǎn)在建工程等.納稅人新建、改建、擴(kuò)建、修繕、裝飾建筑物,無(wú)論財(cái)務(wù)上如何核算,均屬于固定資產(chǎn)在建工程.
(二) 用于免稅項(xiàng)目的購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù).
(三) 用于集體福利或者個(gè)人消費(fèi)的購(gòu)進(jìn)貨額或應(yīng)稅勞務(wù).
所謂集體福利和個(gè)人消費(fèi)是指企業(yè)內(nèi)部設(shè)置的供職工使用的食堂、浴室、理發(fā)室、宿舍、幼兒園等福利設(shè)施及其設(shè)備、物品等或者以福利、獎(jiǎng)勵(lì)、津貼等形式發(fā)給職工個(gè)人的物品.
(四)非正常損失的購(gòu)進(jìn)貨物.
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aimama2014 
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2023 12/01 09:31
根據(jù)這筆業(yè)務(wù)應(yīng)選 (二) 用于免稅項(xiàng)目的購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù). 理解的對(duì)嗎
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venus老師 
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2023 12/01 09:43
它屬于個(gè)人消費(fèi),所以業(yè)務(wù)招待費(fèi)進(jìn)項(xiàng)稅是不可以抵扣的。
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aimama2014 
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2023 12/01 09:45
不抵扣應(yīng)選三
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venus老師 
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2023 12/01 09:46
對(duì)的,同學(xué),是這樣的
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