問題已解決
老師,您好,員工拿著油費的預(yù)付卡發(fā)票報銷,我給他報了,他需要提供什么才可以稅前抵扣
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這個需要打帶稅率的加油發(fā)票
2023 05/13 08:53
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2023 05/13 08:58
可是開了這種票就開不了帶稅率的發(fā)票了
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2023 05/13 08:59
可以憑借消費記錄入賬走稅前扣除嗎
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家權(quán)老師 
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2023 05/13 09:01
嗯嗯,可以的,以后消費記錄進費用
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2023 05/13 09:02
好的謝謝
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家權(quán)老師 
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2023 05/13 09:04
?汽油預(yù)付卡充值的發(fā)票可以直接入管理費用,對于加油卡發(fā)售方:發(fā)售時按“預(yù)收賬款”方法作相關(guān)賬務(wù)處理,不征收增值稅,可開具普通發(fā)票(原規(guī)定未要求開具“不征稅”發(fā)票,建議加油卡預(yù)收款參照現(xiàn)行單用途卡、多用途卡規(guī)定,開具“不征稅”發(fā)票)。加油后,不同于單用途或多用途卡使用后不得開具發(fā)票,發(fā)售方可憑實際實際加油記錄向購卡方開具增值稅專用發(fā)票。購卡方:購卡時,可取得增值稅普通發(fā)票,作“預(yù)付賬款”處理,加油后,可取得增值稅專用發(fā)票申報抵扣,并根據(jù)用途記入相關(guān)成本費用,符合規(guī)定的可在稅前扣除。
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