问题已解决
老師好,客運(yùn)發(fā)票屬于增值稅扣稅憑證嗎?



客運(yùn)發(fā)票是普通發(fā)票不是增值稅扣稅憑證。
2020 03/23 17:14

84784947 

2020 03/23 17:18
老師,我有點(diǎn)分不清,客運(yùn)發(fā)票和書上國(guó)內(nèi)旅客運(yùn)輸發(fā)票,她們不一樣嗎,不都是汽車票火車票之類的

紫藤老師 

2020 03/23 17:19
③取得注明旅客身份信息的鐵路車票的,為按照下列公式計(jì)算的進(jìn)項(xiàng)稅額:鐵路旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+9%)×9%
④取得注明旅客身份信息的公路、水路等其他客票的,按照下列公式計(jì)算進(jìn)項(xiàng)稅額:公路、水路等其他旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+3%)×3%

84784947 

2020 03/23 17:30
老師這個(gè)我知道,我的意思是我認(rèn)為客運(yùn)發(fā)票就是上面的一種呢

紫藤老師 

2020 03/23 17:31
客運(yùn)發(fā)票和書上國(guó)內(nèi)旅客運(yùn)輸發(fā)票是一樣的

84784947 

2020 03/23 22:09
那為什么不得做為增值稅扣稅憑證呢

紫藤老師 

2020 03/24 09:15
新政策是可以抵扣的
①取得增值稅電子普通發(fā)票的,為發(fā)票上注明的稅額;
②取得注明旅客身份信息的航空運(yùn)輸電子客票行程單的,為按照下列公式計(jì)算進(jìn)項(xiàng)稅額:
航空旅客運(yùn)輸進(jìn)項(xiàng)稅額=(票價(jià)+燃油附加費(fèi))÷(1+9%)×9%
③取得注明旅客身份信息的鐵路車票的,為按照下列公式計(jì)算的進(jìn)項(xiàng)稅額:鐵路旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+9%)×9%
④取得注明旅客身份信息的公路、水路等其他客票的,按照下列公式計(jì)算進(jìn)項(xiàng)稅額:公路、水路等其他旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+3%)×3%
