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當(dāng)期可抵扣進(jìn)項(xiàng)稅額的5%計(jì)提當(dāng)期加計(jì)抵減額
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借應(yīng)繳稅費(fèi)、增值稅加計(jì)扣除
貸營(yíng)業(yè)外收入
2023 09/08 16:15
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84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/08 16:57
先進(jìn)制造業(yè)企業(yè)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的5%計(jì)提當(dāng)期加計(jì)抵減額,這個(gè)當(dāng)期可抵扣進(jìn)項(xiàng)稅額的5%,可抵扣進(jìn)項(xiàng)稅額是指當(dāng)期認(rèn)證的那部分進(jìn)項(xiàng)稅額嗎,按照現(xiàn)行規(guī)定不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額,不得計(jì)提加計(jì)抵減額;這個(gè)不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額,不得計(jì)提加計(jì)抵減額,是什么意思。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/08 16:59
就是你的進(jìn)項(xiàng)轉(zhuǎn)出不能加計(jì)扣除。
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