问题已解决
購(gòu)買(mǎi)煙葉,計(jì)算其進(jìn)項(xiàng)稅的計(jì)算依據(jù)是實(shí)際支付總價(jià)+煙葉稅嗎
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價(jià)外補(bǔ)貼跟煙葉稅,不算做計(jì)算進(jìn)項(xiàng)的依據(jù)
2020 07/22 09:04
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2020 07/22 09:08
老師,能幫我看下這題 可抵扣的進(jìn)項(xiàng)稅要怎么算。計(jì)算依據(jù)是220*1.1*1.2
FAILED
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樸老師 
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2020 07/22 09:16
220*1.1*1.2*9%=26.136
是這么計(jì)算的,我算著是這些
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2020 07/22 09:17
那你不是說(shuō)價(jià)外補(bǔ)貼跟煙葉稅,不算做計(jì)算進(jìn)項(xiàng)的依據(jù),他這個(gè)算進(jìn)項(xiàng)稅的時(shí)候,是有加上這些的
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2020 07/22 09:18
他這個(gè)沒(méi)說(shuō)價(jià)外補(bǔ)貼的金額
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2020 07/22 09:19
220是支付價(jià)款,乘以1.1就是算上補(bǔ)貼了,再乘以1.2 就是加上煙葉稅了
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2020 07/22 09:24
《財(cái)政部、國(guó)家稅務(wù)總局關(guān)于收購(gòu)煙葉支付的價(jià)外補(bǔ)貼進(jìn)項(xiàng)稅額抵扣問(wèn)題的通知》(財(cái)稅〔2011〕21號(hào))規(guī)定,煙葉收購(gòu)單位收購(gòu)煙葉時(shí)按照國(guó)家有關(guān)規(guī)定以現(xiàn)金形式直接補(bǔ)貼煙農(nóng)的生產(chǎn)投入補(bǔ)貼(以下簡(jiǎn)稱(chēng)價(jià)外補(bǔ)貼),屬于農(nóng)產(chǎn)品買(mǎi)價(jià),為《增值稅暫行條例實(shí)施細(xì)則》第十七條中“價(jià)款”的一部分。煙葉收購(gòu)單位,應(yīng)將價(jià)外補(bǔ)貼與煙葉收購(gòu)價(jià)格在同一張農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷(xiāo)售發(fā)票上分別注明,否則,價(jià)外補(bǔ)貼不得計(jì)算增值稅進(jìn)項(xiàng)稅額進(jìn)行抵扣。
你看發(fā)票怎么開(kāi)的
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2020 07/22 09:25
好的好的
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2020 07/22 09:29
這個(gè)需要看發(fā)票是怎么開(kāi)的
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