当前位置:财税问题 >
實(shí)務(wù)
问题已解决
提問(wèn),老師預(yù)付卡報(bào)銷(xiāo)是否能稅前抵扣



你好,增值稅的話只要開(kāi)了專(zhuān)用發(fā)票進(jìn)來(lái)了就可以抵扣的
2024 02/18 15:25

王璐璐老師 

2024 02/18 15:26
企業(yè)所得稅的話只要金額不大,實(shí)務(wù)中很多都是直接稅前扣除了

84784964 

2024 02/18 15:28
金額有比例限制嘛,比如不能超全年收入的%

王璐璐老師 

2024 02/18 15:29
你把這個(gè)進(jìn)哪個(gè)期間費(fèi)用的呀

84784964 

2024 02/18 15:33
老師入管理費(fèi)用-招待費(fèi)

王璐璐老師 

2024 02/18 15:35
招待費(fèi)一般是按照發(fā)生額百分之六十,跟收入的千分之五,哪個(gè)低就按照哪個(gè)來(lái)扣除

84784964 

2024 02/18 15:38
老師,企業(yè)所得稅的話只要金額不大,實(shí)務(wù)中很多都是直接稅前扣除了,金額不大指多少單筆還是累加

王璐璐老師 

2024 02/18 15:39
一般是指一年累計(jì)的? 金額大了稅務(wù)局會(huì)覺(jué)得你有虛開(kāi)發(fā)票的嫌疑

84784964 

2024 02/18 15:45
老師,稅局不允許預(yù)付卡稅前抵扣的文件您知道是國(guó)稅多少號(hào)文件嘛

王璐璐老師 

2024 02/18 15:47
你好??《國(guó)家稅務(wù)總局關(guān)于營(yíng)改增試點(diǎn)若干征管問(wèn)題的公告》(國(guó)家稅務(wù)總局公告2016年第53號(hào))? 你看下

84784964 

2024 02/18 15:48
好的謝謝老師

王璐璐老師 

2024 02/18 15:48
加油? ?等你的好評(píng)哦
