问题已解决
老師 請問建筑業(yè)一般納稅人異地預繳增值稅 本月進項稅大于銷項稅額 我申報表如果填了異地預繳稅額 本月應補退稅費就成了負數(shù) 怎么處理?
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你好 預繳多了 那么你就以后慢慢抵減即可 ; 一般項目異地預繳稅費稅務局不退的
2021 09/06 13:02
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2021 09/06 13:06
那我申報表附表四要填么
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2021 09/06 13:32
你好 ;? 附表4需要填寫的?
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2021 09/06 13:58
那我是就填本期發(fā)生額么?? 如果填了本期實際抵減額? ? 我前面主表本月應補退稅費就變成負數(shù)了
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2021 09/06 14:00
你好 ;預繳的稅款,申報時應填寫《增值稅納稅申報表附列資料(附表四)(稅額抵減情況表)》,其中第4列本期實際抵減稅額第2、3、4、5行之和,應小于等于當期申報表主表第24欄應納稅額合計,本期實際抵減稅額應同時在申報表主表第28欄①分次預繳稅額欄次反映,當期不足抵減的部分應填入附列資料(附表四)《稅額抵減情況表》第5列期末余額欄次,即當期應抵減稅額大于應納稅額時,應結轉下期抵減。
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2021 09/06 14:13
會自動結轉下期抵減么?
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2021 09/06 14:13
?你好 是的。自動會抵減的??
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2021 09/06 14:35
好的 謝謝老師 那我這次就是本期發(fā)生額和本期實際抵減稅額都要填寫對吧 本月應補退稅費負數(shù)是會自動結轉下期的意思是吧?
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2021 09/06 14:37
你好 ;是的。負數(shù)就是多繳納的; 以后抵減即可? ?
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