问题已解决
誒,老師汽車融資租賃公司,直租收到的購置稅電子繳款憑證,為什么可以抵減銷項,然后自己購入的車收到的購置稅就不能抵減。
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您好,是購置稅的不是進項稅吧
2023 08/25 10:01
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2023 08/25 10:03
就車間購置稅,按13%抵減銷項
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2023 08/25 10:05
自己收購的那部分,他開票不是13個點吧
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2023 08/25 10:13
老師你說的是什么?購車發(fā)票是13%啊,就是我們先把車買回來,會收到一系列的發(fā)票(保險,配件,車輛,購置稅繳款憑證)然后租給客戶,每月收取租賃跟利息。現(xiàn)在我們收到發(fā)票做賬,都是入融資租賃資產。然后購置稅也入融資租賃資產,但是購置稅會按不含稅的13%銷項稅額抵減
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2023 08/25 10:17
然后,這個購置稅為什么可以抵減沒弄懂
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2023 08/25 10:19
車輛購置稅不是10%的嗎,怎么可能抵扣進項稅?這個不可能吧
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2023 08/25 10:46
你看憑證啊老師
FAILED
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2023 08/25 10:47
看到了,1這個是購置稅入賬,不是抵扣的增值稅進項稅銅須
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2023 08/25 10:49
圈出來的購置稅抵減
FAILED
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2023 08/25 10:51
那個是銷項稅額遞減。。。您好好看一眼,和車輛購置稅沒關系
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2023 08/25 11:03
那是啥,老師,你能說說不,我沒搞懂啊
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2023 08/25 11:07
可是這個金額就是按購置稅金額除以1.13*13%出來的,實際購置稅就是6570.6+854.18=7424.78
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2023 08/25 11:13
對啊,同學,本身車輛的購置稅,就是用含稅價除以1.13乘以10%計算的,這個的目的是為了算出不含稅價,但是不是抵扣啊,您可能沒去4s店買過車,這個業(yè)務就知道了
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2023 08/25 11:18
對呀,車款是9652.21,購置稅就是9652.21/1.13*0.1=7424.78嗎?這個購置稅不是已經不含增值稅了么,那為啥后期還要抵減呢?
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2023 08/25 11:18
對啊,購置稅是按照不含稅的,但是并沒有說,7424.78這個價格去抵扣增值稅的銷項啊。。
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2023 08/25 11:27
但是這個憑證就是把購置稅拆分了啊,6570.6(購置稅)+854.18(銷項稅額抵減)=7424.78(購置稅繳費金額總額)
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2023 08/25 11:32
同學,,銷項稅額遞減,是說的增值稅,然后我們繳納的稅款合計是7424.78
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2023 08/25 11:32
找個7424.78是包括車輛購置稅和增值稅兩部分
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2023 08/25 11:32
只不過合計繳納了這個意思
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2023 08/25 11:32
他主要是憑證做到一塊了,寫了一個摘要,僅僅是這樣
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2023 08/25 13:51
但是它合計就是購置稅金額,購置稅不是已經是不含稅車款繳的嗎?
FAILED
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2023 08/25 13:53
購置稅是需要單獨繳納的,只不過是算到固定資產科目的,這個意思,千萬別記錯啦
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