问题已解决
老師,第一張圖片收購農(nóng)產(chǎn)品的進(jìn)項(xiàng)稅額為什是9%,第二張圖片收購農(nóng)產(chǎn)品的進(jìn)項(xiàng)稅額為啥是10%,哪里有區(qū)別,指導(dǎo)一下?
FAILED
FAILED
FAILED
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學(xué)員你好:
1.購進(jìn)農(nóng)產(chǎn)品如果直接用于銷售,按照農(nóng)產(chǎn)品收購發(fā)票或者銷售發(fā)票上注明的農(nóng)產(chǎn)品買價(jià)和9%的扣除率計(jì)算進(jìn)項(xiàng)稅額
2.如果納稅人購進(jìn)用于生產(chǎn)銷售或委托加工13%稅率貨物的農(nóng)產(chǎn)品,按照10%的扣除率計(jì)算進(jìn)項(xiàng)稅額
2021 06/21 15:37
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