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老師,免稅收入要做進(jìn)項(xiàng)轉(zhuǎn)出嗎?
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你好,是需要做的學(xué)員
2020 05/12 16:04
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84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 05/12 16:05
那是怎樣計(jì)算轉(zhuǎn)出的?
![](https://pic1.acc5.cn/011/22/49/63_avatar_middle.jpg?t=1651216633)
龍楓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 05/12 16:06
不得抵扣的進(jìn)項(xiàng)稅額=相關(guān)的全部進(jìn)項(xiàng)稅額×免稅項(xiàng)目或非應(yīng)稅項(xiàng)目的收入額÷免稅項(xiàng)目或非應(yīng)稅項(xiàng)目的收入額與相關(guān)應(yīng)稅收入額的合計(jì)
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84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 05/12 16:08
可以舉個(gè)簡(jiǎn)單例子嗎?看不懂你寫的公式
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龍楓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 05/12 16:18
比如說你的應(yīng)稅收入100 免稅收入100 進(jìn)項(xiàng)稅額26 轉(zhuǎn)出的就是26×100/200的啊
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84784989 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 05/12 16:35
理解了,那農(nóng)產(chǎn)品的免稅收入不用做進(jìn)項(xiàng)轉(zhuǎn)出吧?
![](https://pic1.acc5.cn/011/22/49/63_avatar_middle.jpg?t=1651216633)
龍楓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 05/12 16:42
對(duì)的,是不用的啊
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