问题已解决
農(nóng)產(chǎn)品加工領用原材料的時候加計扣除2%怎么計算呢
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因為購買時取得的發(fā)票一樣,有從合作社取得的免稅的,有小規(guī)模取得的專票3的稅率的,還有就是10的稅率
2018 09/25 10:12
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江老師 
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2018 09/25 14:13
農(nóng)產(chǎn)品入庫時,憑《收購農(nóng)副產(chǎn)品增值稅專用發(fā)票》抵扣10%,深加工時再加計扣除2%。
如收購農(nóng)副產(chǎn)品增值稅專用票開具是100元,抵扣進項稅10元,農(nóng)產(chǎn)品入庫90元,再領用90元農(nóng)產(chǎn)品深加工時,再扣除2元
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2018 09/25 14:21
如果領用的時50元呢
那加急扣除2%是多少呢
是50*2%嗎
還是怎么計算
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2018 09/25 14:40
加計扣除的金額是:50/(1-10%)*2%,其中50/(1-10%)還原成含稅的金額
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2018 09/25 15:01
如果是取得專票3%的如何計算呢
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2018 09/25 15:27
如果是取得專票3%,按專票驗票抵扣處理。
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