问题已解决
農(nóng)產(chǎn)品收購(gòu)發(fā)票不也是專票嗎?
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收購(gòu)發(fā)票是普通發(fā)票的,沒(méi)有稅額。它是免稅的稅率。
2023 05/09 11:31
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2023 05/09 11:48
農(nóng)產(chǎn)品收購(gòu)發(fā)票9%是普票???那一般納稅人企業(yè)也能抵扣?
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2023 05/09 11:49
你好,不可以的,收購(gòu)發(fā)票不能是9%的普通發(fā)票,只能是免稅的。
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2023 05/09 11:56
你看看這句話啥意思,農(nóng)產(chǎn)品收購(gòu)銷售發(fā)票都可以作為抵扣憑證
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2023 05/09 11:57
你好,對(duì)的,是的,收購(gòu)發(fā)票必須是免稅的,你知道收購(gòu)發(fā)票是誰(shuí)開(kāi)出來(lái)的嗎?購(gòu)買方開(kāi)的。
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2023 05/09 12:00
那我的截圖這個(gè)指的是誰(shuí)可以拿來(lái)抵扣呢?
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2023 05/09 12:00
購(gòu)買方拿來(lái)抵扣的
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2023 05/09 12:01
購(gòu)買方不就是收購(gòu)方嗎?
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2023 05/09 12:03
對(duì)的,是的,他自己開(kāi)出的收購(gòu)發(fā)票,自己抵扣
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2023 05/09 12:06
都是普票了,他自己怎么抵扣,暈了
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2023 05/09 12:06
你剛才不是說(shuō)一般納稅人不能抵扣普票嗎
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2023 05/09 12:14
我沒(méi)有說(shuō)不能抵扣
一般情況下,“普通發(fā)票”是不允許作為增值稅抵扣憑證的,但隨著新政的出臺(tái)涉及到一些稅收優(yōu)惠的執(zhí)行,目前有3種“普通發(fā)票”是可以作為抵扣憑證抵扣進(jìn)項(xiàng)稅額的,現(xiàn)在讓我們來(lái)一起看看都是哪些“普通發(fā)票”吧!
一、農(nóng)產(chǎn)品發(fā)票
1、農(nóng)產(chǎn)品銷售發(fā)票
農(nóng)產(chǎn)品銷售發(fā)票是指農(nóng)業(yè)生產(chǎn)者銷售自產(chǎn)農(nóng)產(chǎn)品使用免征增值稅優(yōu)惠政策而開(kāi)具的免稅增值稅普通發(fā)票。
注意事項(xiàng):從批發(fā)、零售環(huán)節(jié)購(gòu)進(jìn)適用免征增值稅政策的蔬菜、部分鮮活肉蛋而取得的免稅普通發(fā)票,不得作為計(jì)算抵扣進(jìn)項(xiàng)稅額的憑證。
2、農(nóng)產(chǎn)品收購(gòu)發(fā)票
農(nóng)產(chǎn)品收購(gòu)發(fā)票是指收購(gòu)單位向農(nóng)業(yè)生產(chǎn)者個(gè)人收購(gòu)自產(chǎn)免稅農(nóng)產(chǎn)品時(shí),由付款方向收款方開(kāi)具的發(fā)票。收購(gòu)企業(yè)從農(nóng)產(chǎn)品生產(chǎn)者個(gè)人手中收購(gòu)其自產(chǎn)農(nóng)產(chǎn)品,由于生產(chǎn)者自身無(wú)法開(kāi)具發(fā)票,而由收購(gòu)企業(yè)“自己給自己”開(kāi)的一種發(fā)票。收購(gòu)發(fā)票的樣式就是增值稅普通發(fā)票,特點(diǎn)是發(fā)票左上角會(huì)打上“收購(gòu)”字樣。
取得(開(kāi)具)農(nóng)產(chǎn)品銷售發(fā)票或收購(gòu)發(fā)票的,以農(nóng)產(chǎn)品銷售發(fā)票或收購(gòu)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。即:買價(jià)×9%。納稅人購(gòu)進(jìn)用于生產(chǎn)或者委托加工13%稅率貨物的農(nóng)產(chǎn)品,還可以加計(jì)1%抵扣進(jìn)項(xiàng)稅額哦!
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