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老師您好!公司購進(jìn)面粉,油,肉蛋菜是都可以9%加記抵扣1嗎?分錄怎么做?加計(jì)還需要稅局批嗎還是直接就可以。購進(jìn)用于做食品,有13%也有9%的食品。
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你好!
購進(jìn)
借:原材料91
應(yīng)交稅費(fèi)…應(yīng)交增值稅(進(jìn)項(xiàng)稅額)9
貸:銀行存款100
2020 03/28 11:22
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2020 03/28 11:23
小規(guī)模普票也是直接計(jì)算抵扣就行是吧
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2020 03/28 11:24
加計(jì)1%分錄怎么做呢?
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2020 03/28 11:25
領(lǐng)用
借:生產(chǎn)成本90
應(yīng)交稅費(fèi)…應(yīng)交增值稅(進(jìn)項(xiàng)稅額)1
貸:原材料91
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2020 03/28 11:25
農(nóng)產(chǎn)品加計(jì)扣除1%計(jì)算和會計(jì)分錄:
農(nóng)產(chǎn)品加計(jì)扣除1%的計(jì)算:納稅人購進(jìn)用于生產(chǎn)或委托加工13%稅率貨物的農(nóng)產(chǎn)品,按照10%的扣除率計(jì)算進(jìn)項(xiàng)稅額,即對農(nóng)產(chǎn)品深加工給予1%的加計(jì)扣除??梢缘挚鄣倪M(jìn)項(xiàng)稅額=原材料成本×1%
會計(jì)分錄:
借:生產(chǎn)成本——基本生產(chǎn)成本(直接材料)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:原材料
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2020 03/28 11:28
哦,領(lǐng)用時(shí)再做,好,謝謝老師。收到3%普票也是計(jì)算抵扣9%是吧
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2020 03/28 11:31
你好!
是的。你的理解很對
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2020 03/28 11:41
好的,謝謝您!
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2020 03/28 11:43
不客氣,祝您學(xué)習(xí)進(jìn)步,工作順利,麻煩給個五星評價(jià),老師回答您的問題將會更加用心,謝謝。
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2020 03/28 11:44
還得問您一下,如果購入蔬菜肉蛋沒有發(fā)票可以計(jì)算抵扣嗎?是不可以的吧?
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2020 03/28 11:48
購入小規(guī)模納稅人農(nóng)產(chǎn)品,發(fā)票顯示103,這個計(jì)算抵扣時(shí)要價(jià)稅分離嗎?還是直接103計(jì)算抵扣
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2020 03/28 12:00
還得問您一下,如果購入蔬菜肉蛋沒有發(fā)票可以計(jì)算抵扣嗎?是不可以的吧?
…是的。需要發(fā)票的
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2020 03/28 12:01
購入小規(guī)模納稅人農(nóng)產(chǎn)品,發(fā)票顯示103,這個計(jì)算抵扣時(shí)要價(jià)稅分離嗎?還是直接103計(jì)算抵扣
…直接103計(jì)算抵扣的
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