问题已解决
建筑勞務(wù)公司既有一般計(jì)稅又有簡易計(jì)稅,在進(jìn)項(xiàng)抵扣時(shí)應(yīng)注意什么,比如買一臺(tái)挖掘機(jī)的進(jìn)項(xiàng)稅怎么處理比較好,具體業(yè)務(wù)量不好區(qū)分



你好; 財(cái)稅36號(hào)第二十九條規(guī)定:適用一般計(jì)稅方法的納稅人,兼營簡易計(jì)稅方法計(jì)稅項(xiàng)目、免征增值稅項(xiàng)目的,無法劃分不得抵扣的進(jìn)項(xiàng)稅額,按照下列公式計(jì)算不得抵扣的進(jìn)項(xiàng)稅額:
不得抵扣的進(jìn)項(xiàng)稅額=當(dāng)期無法劃分的全部進(jìn)項(xiàng)稅額×(當(dāng)期簡易計(jì)稅方法計(jì)稅項(xiàng)目銷售額+免征增值稅項(xiàng)目銷售額)÷當(dāng)期全部銷售額
2022 04/27 10:13

84785004 

2022 04/27 10:20
建筑企業(yè)這個(gè)當(dāng)期量不好確認(rèn)哦,如果是幾個(gè)工地同時(shí)開工,比如9%的520萬,3%的600萬,這些收入根據(jù)進(jìn)度于1年內(nèi)完工,這一年內(nèi)進(jìn)項(xiàng)總額65萬,那么可抵扣稅款是不是65*600/(520+600)=34.82萬

meizi老師 

2022 04/27 10:29
?你好;? ? ? ? ?是的。按這個(gè)來計(jì)算的? ?
