失眠的發(fā)卡 追問

2019-06-13 11:58

可是我們公司符合加計(jì)抵減

bamboo老師 解答

2019-06-13 12:00

（二）納稅人應(yīng)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的10%計(jì)提當(dāng)期加計(jì)抵減額。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；已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額，按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的，應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期，相應(yīng)調(diào)減加計(jì)抵減額。計(jì)算公式如下：
當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%
當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額
您符合 但是您有可以抵扣的進(jìn)項(xiàng)稅額么？你都全部進(jìn)行稅額轉(zhuǎn)出了呀

失眠的發(fā)卡 追問

2019-06-13 12:13

我明白這個(gè)意思，就是附表四它有個(gè)先計(jì)提，然后再調(diào)減，其實(shí)合計(jì)還是零，等于就是走個(gè)過場(chǎng)，就是比減糾結(jié)這個(gè)

bamboo老師 解答

2019-06-13 12:32

如果您想體現(xiàn)的話 那就填吧