问题已解决
資源稅里面包含的運(yùn)費(fèi)怎么又交進(jìn)項(xiàng)稅額又交銷(xiāo)項(xiàng)稅額
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你好,同學(xué),如果是賣(mài)家銷(xiāo)售商品時(shí)直接收取了運(yùn)雜費(fèi),就作為價(jià)外費(fèi)用并入銷(xiāo)售額計(jì)征增值稅;如果是賣(mài)家購(gòu)買(mǎi)了運(yùn)輸服務(wù),還取得了專(zhuān)票的,可以作為進(jìn)項(xiàng)稅抵扣~祝您學(xué)習(xí)愉快,如果滿(mǎn)意請(qǐng)留下五星好評(píng),謝謝
2022 07/29 19:50
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2022 07/29 20:30
那這題8000元運(yùn)費(fèi)為什么又要算銷(xiāo)項(xiàng),又要算進(jìn)項(xiàng)?你這也沒(méi)有實(shí)際解答出我的問(wèn)題
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麗媛老師 
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2022 07/29 20:37
因?yàn)?000元運(yùn)費(fèi)是企業(yè)直接向賣(mài)家收取的,構(gòu)成價(jià)外費(fèi)用,并入銷(xiāo)售額按照銷(xiāo)售原煤的稅率計(jì)征增值稅,就是您說(shuō)的計(jì)算銷(xiāo)項(xiàng),資料中給出甲企業(yè)支付運(yùn)費(fèi)取得專(zhuān)票可以抵扣進(jìn)項(xiàng)
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2022 07/29 21:08
這個(gè)運(yùn)費(fèi)不是甲企業(yè)(賣(mài)方)向買(mǎi)方收取的嗎,哪里是企業(yè)向賣(mài)方收取的?
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2022 07/29 21:09
這運(yùn)費(fèi)難道不是甲企業(yè)送到買(mǎi)方指定地點(diǎn)向買(mǎi)方收取的嗎?為什么甲企業(yè)可以作為進(jìn)項(xiàng)抵扣,不應(yīng)該是銷(xiāo)項(xiàng)嗎?
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2022 07/29 21:20
不好意思,打錯(cuò)字了,是買(mǎi)方
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2022 07/29 21:54
那這不應(yīng)該就是算銷(xiāo)項(xiàng)就行了嗎,為什么還要算進(jìn)項(xiàng)
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2022 07/29 22:07
取得專(zhuān)票就可以抵扣進(jìn)項(xiàng)啊
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2022 07/30 09:41
甲企業(yè)不應(yīng)該就算個(gè)銷(xiāo)項(xiàng)嗎,為什么還要算進(jìn)項(xiàng)?
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麗媛老師 
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2022 07/30 10:07
從題中信息可以判斷甲企業(yè)是一般人,應(yīng)交增值稅等于銷(xiāo)項(xiàng)減進(jìn)項(xiàng)
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