问题已解决
公司在小規(guī)模納稅人期間暫估的,今年轉(zhuǎn)為一般納稅人后,收到一份專票,打算沖去年暫估,那這個專票進(jìn)項稅額可以抵扣嗎
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你好,轉(zhuǎn)為一般納稅人收到的可以抵扣增值稅的。
2022 04/22 17:23
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2022 04/22 17:24
但是這張專票打算用來沖去年小規(guī)模的時候暫估的材料票,這樣也可以抵扣沒有關(guān)系嗎
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2022 04/22 17:26
可以的,沒有關(guān)系的。
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2022 04/22 17:31
還有一個問題咨詢一下,我們企業(yè)收到的電費發(fā)票包含租用我們廠房的租客電費,大家共用一個電表,那這樣的話這張專票我們公司要怎么抵扣,應(yīng)該不能全部抵扣吧?
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2022 04/22 17:31
你收別人的電費給他開發(fā)票嗎?
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2022 04/22 17:31
如果不開發(fā)票,沒有利潤的,你可以給他開一個分割單,你們分割出去的那一部分不允許抵扣增值稅,也不允許抵扣所得稅。
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2022 04/22 18:50
那抵扣的話怎么能抵扣一部分,那個增值稅抵扣系統(tǒng)不都是直接抵扣發(fā)票上面的稅額嗎,好像沒法只抵扣一部分的
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2022 04/22 18:58
全部抵扣
剩下的部分進(jìn)項轉(zhuǎn)出
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2022 04/22 21:05
好的謝謝老師
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2022 04/22 21:10
不用客氣
工作愉快
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2022 04/22 21:19
不好意思再追問一下,如果剛才說的水電費包含租戶的一起做賬了,后面收到租戶交來的水電費,再進(jìn)項稅轉(zhuǎn)出,這些對應(yīng)的分錄怎么做
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2022 04/22 21:25
借管理費用
進(jìn)項
貸銀行存款
借銀行存款
借管理費用負(fù)數(shù)
貸應(yīng)交稅費應(yīng)交增值稅進(jìn)項轉(zhuǎn)出
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