问题已解决
這張航空客票可以抵扣嗎?
FAILED



同學(xué)好
根據(jù)稅務(wù)機(jī)關(guān)相關(guān)規(guī)定,取得飛機(jī)票的增值稅電子發(fā)票可以抵扣,以及取得注明旅客身份信息的航空運(yùn)輸電子客票行程單的按照9%計(jì)算進(jìn)項(xiàng)稅額。航空旅客運(yùn)輸進(jìn)項(xiàng)稅額=(票價(jià)+燃油附加費(fèi))÷(1+9%)×9%。
2021 11/13 20:56

84785002 

2021 11/13 21:01
但是快學(xué)商貿(mào)籌辦期就沒有這么做
FAILED

Helen老師 

2021 11/13 21:07
同學(xué)提供的圖片無法判斷報(bào)銷的費(fèi)用是什么費(fèi)用

84785002 

2021 11/13 21:14
票據(jù),這些票據(jù)
FAILED
FAILED
FAILED

84785002 

2021 11/13 21:15
票據(jù)票據(jù)
FAILED
FAILED
FAILED

84785002 

2021 11/13 21:15
老師這些票據(jù)如何做賬呢?
FAILED
FAILED

Helen老師 

2021 11/13 21:21
有可能是籌建期還沒認(rèn)定為一般納稅人,無法計(jì)入進(jìn)項(xiàng)稅;
滴滴出行費(fèi)用正常計(jì)計(jì)入費(fèi)用即可

84785002 

2021 11/13 21:38
那小規(guī)模納稅人取得航天運(yùn)輸電子客票行程單就不能抵扣是嗎老師?

Helen老師 

2021 11/13 21:48
嗯,小規(guī)模不存在抵扣問題
