问题已解决
你好老師,我想請問一下一般納稅人購入的材料是要增值稅計入成本還是做進項稅額轉出?
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你好,你取得專票 可以抵扣,做進項稅額,不做成本,和轉出,不得抵扣,做進項稅額轉出, 先做進項稅額,之后轉出借原材料貸進項稅額轉出
2021 03/24 12:21
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2021 03/24 12:35
自用的也是要做進項稅額轉出是嗎?
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maize老師 
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2021 03/24 12:50
不用,自用直接做借原材料,進項稅額,貸銀行等,你們到底是做啥,買做啥用?
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2021 03/24 12:58
比如說自己與使用自己的材料進行裝修的那種
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2021 03/24 13:02
借在建工程,貸原材料, 購買做借原材料,進項稅額,貸應付賬款等
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2021 03/24 13:11
是把增值稅計入原材料里面嗎?
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maize老師 
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2021 03/24 13:13
不是,單獨做進項稅額,你取得專票話
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2021 03/24 13:13
謝謝老師
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maize老師 
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2021 03/24 13:22
好的我先回復別的學員了
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