问题已解决
老師請(qǐng)問外貿(mào)企業(yè)內(nèi)銷收入的費(fèi)用發(fā)票抵扣要按比例進(jìn)行進(jìn)項(xiàng)轉(zhuǎn)出的規(guī)定,是依據(jù)哪個(gè)政策文件?
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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)目而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
主管稅務(wù)機(jī)關(guān)可以按照上述公式依據(jù)年度數(shù)據(jù)對(duì)不得抵扣的進(jìn)項(xiàng)稅額進(jìn)行清算。
2024 07/03 14:51
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2024 07/03 14:52
請(qǐng)問依據(jù)哪個(gè)政策文件?
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2024 07/03 14:54
財(cái)稅〔2016〕36號(hào)營業(yè)稅改征增值稅試點(diǎn)實(shí)施辦法第二十九條關(guān)于兼營的規(guī)定。
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2024 07/03 14:58
老師請(qǐng)問這種就是外貿(mào)企業(yè)按照當(dāng)月免稅收入占內(nèi)外銷全部收入的占比去把管理費(fèi)用其中屬于免稅比例的稅額這些做進(jìn)項(xiàng)轉(zhuǎn)出的嗎
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2024 07/03 14:59
管理費(fèi)用按比例進(jìn)行進(jìn)項(xiàng)轉(zhuǎn)出,這個(gè)依據(jù)是說發(fā)生的費(fèi)用無法區(qū)分哪些是免稅的哪些是應(yīng)稅的,所以才按比例轉(zhuǎn)出的嗎?
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郭老師 
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2024 07/03 15:00
你好,對(duì)的是的。這個(gè)就費(fèi)用用在簡易計(jì)稅或者免稅或者是一般計(jì)稅里面分不清楚的,所以他不允許全部都抵扣了。
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2024 07/03 15:01
老師,那像企業(yè)的房租和水電費(fèi)也是要按占比做轉(zhuǎn)出的嗎
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2024 07/03 15:01
是的對(duì)的是的對(duì)的是的對(duì)的。
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2024 07/03 15:03
老師請(qǐng)問這個(gè)轉(zhuǎn)出的進(jìn)項(xiàng)稅額對(duì)抵扣的發(fā)票有時(shí)間要求嗎?因?yàn)槲覀兞舻囊恍┕芾碣M(fèi)用發(fā)票都是前幾年沒有抵扣的,但是內(nèi)銷收入是發(fā)生在上月的
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郭老師 
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2024 07/03 15:04
這個(gè)沒有時(shí)間限制的。
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2024 07/03 15:20
老師如果是管理費(fèi)用進(jìn)項(xiàng)轉(zhuǎn)出的金額是直接計(jì)入對(duì)應(yīng)的二級(jí)科目嗎?
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郭老師 
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2024 07/03 15:20
你好,你就像電費(fèi)的你寫電費(fèi),辦公費(fèi)的就寫辦公費(fèi)就是。
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2024 07/03 15:21
就是轉(zhuǎn)出的稅額直接計(jì)入當(dāng)月對(duì)應(yīng)的管理費(fèi)用里面吧?
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2024 07/03 15:23
是的,對(duì)的,是這么做的。
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