问题已解决
老師你好固定資產(chǎn)處置收入稅率怎么算啊
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同學(xué)你好
這個(gè)看當(dāng)時(shí)購(gòu)買(mǎi)的時(shí)候抵扣了嗎
2022 06/28 09:16
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/28 09:18
抵扣和未抵扣的稅率不一樣嗎
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 06/28 09:30
一般納稅人單位處置固定資產(chǎn),如果固定資產(chǎn)的進(jìn)項(xiàng)稅額抵扣了,按13%的稅率計(jì)算銷(xiāo)項(xiàng)稅額;
如果固定資產(chǎn)的進(jìn)項(xiàng)稅額沒(méi)有抵扣,是按3%的征收率減按2%征收增值稅。
小規(guī)模納稅人單位處置固定資產(chǎn),是按3%的征收率減按2%征收增值稅。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/28 09:34
就是跟以前的固定資產(chǎn)處置政策沒(méi)變嘛
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84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/28 09:35
就是說(shuō)如果固定資產(chǎn)進(jìn)項(xiàng)抵扣了處置收入就按13%稅率計(jì)算銷(xiāo)項(xiàng)嘛
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/28 09:38
對(duì)的
這個(gè)政策沒(méi)變的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/28 09:38
老師之前購(gòu)處置的這批固定資產(chǎn)稅率是17%進(jìn)項(xiàng)抵扣了,現(xiàn)在按什么稅率算銷(xiāo)項(xiàng)額啊
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/28 09:46
這個(gè)現(xiàn)在按照13%來(lái)就可以了
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