问题已解决
請(qǐng)問(wèn)加計(jì)遞減需要提前到稅務(wù)局備案嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/47/57/46_avatar_middle.jpg?t=1651203282)
你好
不需要到稅務(wù)備案!
2019 08/30 06:46
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/30 06:51
之前沒(méi)有做過(guò)加計(jì)遞減的進(jìn)項(xiàng)稅額,咋么辦?還可以享受這個(gè)政策嗎?
![](https://pic1.acc5.cn/009/47/57/46_avatar_middle.jpg?t=1651203282)
老江老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/30 06:52
加計(jì)遞減進(jìn)項(xiàng)稅額?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/30 06:56
我們是2018年9月開始有的進(jìn)項(xiàng)稅,因銷項(xiàng)一直小于進(jìn)項(xiàng),期末有留低稅額,現(xiàn)在可以將之前的進(jìn)項(xiàng)稅額加計(jì)遞減嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/30 06:56
不是進(jìn)項(xiàng)稅的10%可以加計(jì)遞減嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/30 06:58
不好意思說(shuō)錯(cuò)了,銷項(xiàng)稅額*10%部分
![](https://pic1.acc5.cn/009/47/57/46_avatar_middle.jpg?t=1651203282)
老江老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/30 08:19
沒(méi)有這個(gè)政策吧,進(jìn)項(xiàng)留抵,減銷項(xiàng)?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/30 08:22
意思是說(shuō)只要進(jìn)項(xiàng)有留低,銷項(xiàng)小于進(jìn)項(xiàng),加計(jì)遞減這個(gè)政策就享受不上嗎?
![](https://pic1.acc5.cn/009/47/57/46_avatar_middle.jpg?t=1651203282)
老江老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/30 08:23
法理上,銷項(xiàng)小于進(jìn)項(xiàng),咱不要交稅
這個(gè)減銷售,意義何在呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/30 08:25
可以留低,后期銷項(xiàng)大時(shí)可用
![](https://pic1.acc5.cn/009/47/57/46_avatar_middle.jpg?t=1651203282)
老江老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/30 08:25
對(duì)對(duì)
后期,如果銷項(xiàng)大于進(jìn)項(xiàng)了,要交稅了
咱可以用前面的留抵!有多少用多少,沒(méi)有限制
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785005 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/31 03:38
那么,現(xiàn)在可以做加計(jì)遞減嗎?
![](/wenda/img/newWd/sysp_btn_eye.png)