问题已解决
老師,請問我們企業(yè)銷售活的小龍蝦(買來賣的),開發(fā)票時該選多少的稅率呢?



您好,農(nóng)產(chǎn)品買進(jìn)賣出增值稅稅率一般納稅人9%
2023 07/09 21:57

84784958 

2023 07/09 22:00
我們是給農(nóng)戶收購的小龍蝦,我們公司有收購業(yè)務(wù),開具的收購發(fā)票可以計(jì)算抵扣增值稅嗎?

廖君老師 

2023 07/09 22:01
您好,可以的,可以抵扣

84784958 

2023 07/09 22:05
開具的收購發(fā)票是普票可以計(jì)算抵扣哇,抵扣稅率是多少呢?是按照金額直接乘以稅率計(jì)算的結(jié)果抵扣嗎?

廖君老師 

2023 07/09 22:09
您好,收購發(fā)票是普票可以計(jì)算抵扣,票面注明的金額×9%的扣除率計(jì)算抵扣進(jìn)項(xiàng)稅
農(nóng)產(chǎn)品收購發(fā)票是指收購單位向農(nóng)業(yè)生產(chǎn)者個人收購自產(chǎn)免稅農(nóng)業(yè)產(chǎn)品時,收購方所開具的發(fā)票。一般納稅人取得農(nóng)產(chǎn)品收購發(fā)票進(jìn)行進(jìn)項(xiàng)稅抵扣,有以下幾種情況:
一、從小規(guī)模納稅人處取得的增值稅專用發(fā)票,雖然征收率為3%,但從2019年4月1日開始,以票面注明的金額×9%的扣除率計(jì)算抵扣進(jìn)項(xiàng)稅;
二、從農(nóng)業(yè)生產(chǎn)者處取得的銷售發(fā)票或者自開的農(nóng)產(chǎn)品收購發(fā)票,以票面注明的買價×9%的扣除率計(jì)算進(jìn)項(xiàng)稅;
三、購進(jìn)的農(nóng)產(chǎn)品用于生產(chǎn)13%稅率的貨物的,在生產(chǎn)領(lǐng)用當(dāng)期加計(jì)扣除1%的進(jìn)項(xiàng)稅,與實(shí)際扣除率10%相等。

84784958 

2023 07/09 22:14
好的,謝謝老師

廖君老師 

2023 07/09 22:15
親愛的,您太客氣了,祝您生活愉快!
希望以上回復(fù)能幫助您, 感謝善良好心的您給我一個五星好評~
