问题已解决
2.水果初加工。通過對新鮮水果(含各類山野果)清洗、脫殼、切塊(片)、分類、儲藏保鮮、速凍、干燥、分級、包裝等簡單加工處理,制成的各類水果、果干、原漿果汁、果仁、堅果。 上面這個是初級加工免征企業(yè)所得稅,原漿果汁的定義是什么?購進水果加工成果汁,屬于這個范疇嗎?能享受免征企業(yè)所得稅嗎?
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原漿果汁就是水果榨出來的汁
沒有放任何添加劑之類的
2023 05/10 08:41
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2023 05/10 08:44
那像加工成果汁,是不符合這個減免政策的是嗎?
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2023 05/10 09:00
同學你好
對的
是這樣的
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2023 05/10 09:05
那購進水果加工成果汁銷售稅率,小規(guī)模是1%,一般納稅人是多少?
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2023 05/10 09:06
這個是13%的哦
已經改變形狀了
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2023 05/10 09:17
這個屬于深加工,還是初加工?
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2023 05/10 09:27
這個是深加工了哦
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2023 05/10 09:41
如果銷售稅率是13%,那購進農產品可以加計扣除10%對嗎?
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2023 05/10 09:44
是的
這個可以加計扣除1%
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