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按投入產(chǎn)出法計(jì)算進(jìn)項(xiàng)稅,原材料進(jìn)貨時(shí)都是普票,或已轉(zhuǎn)出進(jìn)項(xiàng)稅,在期末處理損耗時(shí),涉及進(jìn)項(xiàng)稅的處理么
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投入產(chǎn)出法用于計(jì)算農(nóng)產(chǎn)品進(jìn)項(xiàng)稅。若原材料進(jìn)貨是普票,購進(jìn)時(shí)沒抵扣進(jìn)項(xiàng)稅,期末處理損耗一般不涉及進(jìn)項(xiàng)稅額轉(zhuǎn)出;若已轉(zhuǎn)出進(jìn)項(xiàng)稅,之前已完成稅務(wù)處理,期末處理損耗也不用再對(duì)已轉(zhuǎn)出的進(jìn)項(xiàng)稅額外處理。總之通常不涉及進(jìn)項(xiàng)稅處理,但要確保稅務(wù)合規(guī)
2024 12/25 12:34
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