问题已解决
老師,增值稅申報(bào)表中進(jìn)項(xiàng)稅額轉(zhuǎn)出怎么填,怎么來的這個(gè)數(shù)
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你好,附表有專門填進(jìn)轉(zhuǎn)出的欄次
2020 04/02 12:42
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2020 04/02 12:42
這個(gè)數(shù)是抵扣的進(jìn)項(xiàng)稅額數(shù),還是啥數(shù)啊
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2020 04/02 12:46
就是原本抵扣了,現(xiàn)在因?yàn)橐恍┰虿唤o抵了所以轉(zhuǎn)出交回去
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2020 04/02 12:47
增值稅附表三,服務(wù),不動(dòng)產(chǎn),無形資產(chǎn)扣除明細(xì)表,如果只開了工程款的錢需要填寫這個(gè)表嗎
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2020 04/02 12:49
納稅進(jìn)項(xiàng)的,你沒有就不填
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2020 04/02 12:57
就是本月進(jìn)賬票的抵扣不含稅額是嗎
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2020 04/02 12:57
本月有1%還有13%的
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2020 04/02 13:04
怎么會(huì)呢?1%是小規(guī)模的,13是一般納稅人的
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2020 04/02 13:04
你是說你收到的進(jìn)項(xiàng)嗎?進(jìn)項(xiàng)是多少就按多少抵,而且1%肯定是普票,不能抵扣
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2020 04/02 13:06
這是專票
FAILED
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2020 04/02 13:07
老師,具體咋填啊,
FAILED
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2020 04/02 13:07
一共兩張票,一個(gè)13%的,一個(gè)1%的
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2020 04/02 13:08
那么進(jìn)項(xiàng)是多少就按多少抵
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2020 04/02 13:08
這個(gè)表是需要抵扣多少進(jìn)項(xiàng)填多少吧?
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2020 04/02 13:10
你按照你取得的發(fā)票是屬于哪個(gè)就填哪里,需要抵扣多少進(jìn)項(xiàng)填多少
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2020 04/02 13:11
這里填的是稅額還是不含稅的金額啊
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2020 04/02 13:14
我這個(gè)第一列沒數(shù)填后面發(fā)生額顯示應(yīng)小于第一列
FAILED
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2020 04/02 13:17
《增值稅納稅申報(bào)表附列資料(表三)》填表說明如下:
(一)本表由營業(yè)稅改征增值稅應(yīng)稅服務(wù)有扣除項(xiàng)目的納稅人填寫.其他納稅人不填寫。
(二)稅款所屬時(shí)間、納稅人名稱的填寫同主表。
(三)第1列本期應(yīng)稅服務(wù)價(jià)稅合計(jì)額(免稅銷售額):稅改征增值稅的應(yīng)稅服務(wù)屬于征稅項(xiàng)目的,填寫扣除之前的本期應(yīng)稅服務(wù)價(jià)稅合計(jì)額;營業(yè)稅改征增值稅的應(yīng)稅服務(wù)屬于免抵退稅或免稅項(xiàng)目的,填寫扣除之前的本期應(yīng)稅服務(wù)免稅銷售額。本列各行次等于《附列資料(一)》第11列對(duì)應(yīng)行次。
營業(yè)稅改征增值稅的納稅人,應(yīng)稅服務(wù)按規(guī)定匯總計(jì)算繳納增值稅的分支機(jī)構(gòu),本列各行次之和等于《附列資料(一)》第11列第13行。
(四)第2列應(yīng)稅服務(wù)扣除項(xiàng)目期初余額:填寫應(yīng)稅服務(wù)扣除項(xiàng)目上期期末結(jié)存的金額,試點(diǎn)實(shí)施之日的稅款所屬期填寫0。本列各行次等于上期《附列資料(三)》第6列對(duì)應(yīng)行次。
(五)第3列應(yīng)稅服務(wù)扣除項(xiàng)目本期發(fā)生額:填寫本期取得的按稅法規(guī)定準(zhǔn)予扣除的應(yīng)稅服務(wù)扣除項(xiàng)目金額.。
(六)第4列應(yīng)稅服務(wù)扣除項(xiàng)目本期應(yīng)扣除金額:填寫應(yīng)稅服務(wù)扣除項(xiàng)目本期應(yīng)扣除的金額。
本列各行次=第2列對(duì)應(yīng)各行次+第3列對(duì)應(yīng)各行次。
(七)列應(yīng)稅服務(wù)扣除項(xiàng)目本期實(shí)際扣除金額:填寫應(yīng)稅服務(wù)扣除項(xiàng)目本期實(shí)際扣除的金額。
本列各行次≤第4列對(duì)應(yīng)各行次且本列各行次≤第1列對(duì)應(yīng)各行次。
(八)第6列應(yīng)稅服務(wù)扣除項(xiàng)目期末余額:填寫應(yīng)稅服務(wù)扣除項(xiàng)目本期期末結(jié)存的金額。
本列各行次=第4列對(duì)應(yīng)各行次-第5列對(duì)應(yīng)各行次票欄內(nèi)。
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