問題已解決
老師你好,我公司2022年1月轉(zhuǎn)為一般納稅人,在此之前小規(guī)模納稅人,想問去年8月的專票我可以拿去認證抵扣進項嗎?
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你好
根據(jù)《國家稅務(wù)總局關(guān)于納稅人認定或登記為一般納稅人前進項稅額抵扣問題的公告》,納稅人自辦理稅務(wù)登記至認定或登記為一般納稅人期間,未取得生產(chǎn)經(jīng)營收入,未按照銷售額和征收率簡易計算應(yīng)納稅額申報繳納增值稅的,其在此期間取得的增值稅扣稅憑證,可以在認定或登記為一般納稅人后抵扣進項稅額。
如果不符合,是不能抵扣的?
2022 04/22 21:19
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2022 04/22 21:21
那我可以抵扣嗎?
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2022 04/22 21:21
你好,你們符合上面提到的條件嗎?
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2022 04/22 21:22
我們在小規(guī)模期間有收入
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2022 04/22 21:22
你好,那就不能抵扣了?
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2022 04/22 21:23
沒有收入才可以嗎
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2022 04/22 21:23
你好,是的,是這樣的
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