問(wèn)題已解決
請(qǐng)問(wèn)第34題怎么計(jì)算
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您好
收購(gòu)荔枝可抵扣進(jìn)項(xiàng)稅額
88*(0.09+0.01)=8.8
2023 08/22 22:43
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84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/22 23:01
老師 答案是8.45
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84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/22 23:03
不理解呢
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/22 23:05
收購(gòu)荔枝生產(chǎn)果汁對(duì)外銷售 不做其他用途
按理都是按照10%計(jì)算抵扣
這題干是40%按照9% 領(lǐng)用的60%按照10%
實(shí)際領(lǐng)用的時(shí)候加計(jì)抵扣
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84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/22 23:10
9%和1%是哪里來(lái)的呢。我可不可以這么理解,水果屬于農(nóng)產(chǎn)品按9%增收增值稅,1%的加計(jì)扣除是什么政策嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/22 23:12
購(gòu)入免稅農(nóng)產(chǎn)品生產(chǎn)9%稅率產(chǎn)品 按照9%計(jì)算抵扣??
購(gòu)入生產(chǎn)13%稅率產(chǎn)品出售的 可以加計(jì)扣除1%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/22 23:15
明白了,那對(duì)于賣荔枝的企業(yè)來(lái)說(shuō)是不是免稅,不用繳納增值稅呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/22 23:15
請(qǐng)問(wèn)免稅農(nóng)產(chǎn)品有哪些呢
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/22 23:16
是的 對(duì)賣荔枝的企業(yè)來(lái)說(shuō)是免稅,不用繳納增值稅
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