問題已解決
老師為什么這一道題第四小問這個(gè)賬面成本10萬元,它的對(duì)應(yīng)的進(jìn)項(xiàng)轉(zhuǎn)出,然后已經(jīng)享受過加計(jì)抵減加計(jì)抵減的金額不用做轉(zhuǎn)出嗎?
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速問速答您好!
按照現(xiàn)行規(guī)定不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額,不得計(jì)提加計(jì)抵減額;已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的,應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期,相應(yīng)調(diào)減加計(jì)抵減額。
當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%
當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額
不是在進(jìn)項(xiàng)轉(zhuǎn)出這里反映罷了
2023 10/24 22:09
84784950
2023 10/24 22:21
但是他這個(gè)問題已經(jīng)做進(jìn)項(xiàng)稅額轉(zhuǎn)出了,他說這個(gè)進(jìn)項(xiàng)稅額當(dāng)時(shí)也已經(jīng)做加計(jì)抵減,那么現(xiàn)在既然進(jìn)項(xiàng)稅額已經(jīng)做轉(zhuǎn)出加計(jì)抵減的部分也應(yīng)該做轉(zhuǎn)出呀,這道題里面為什么沒有加計(jì)抵減部分做轉(zhuǎn)出?
84784950
2023 10/24 22:22
我現(xiàn)在問的是這道題為什么計(jì)抵減過的部分現(xiàn)在沒有做轉(zhuǎn)出?
丁小丁老師
2023 10/25 07:08
您好!這個(gè)題目有沒有要計(jì)算當(dāng)期的加計(jì)抵減?如果有,那么計(jì)算加計(jì)抵減是會(huì)減少這部分的進(jìn)項(xiàng)轉(zhuǎn)出對(duì)應(yīng)的加計(jì)抵減金額
84784950
2023 10/25 08:11
題目說進(jìn)項(xiàng)已經(jīng)計(jì)算加計(jì)扣除了,現(xiàn)在轉(zhuǎn)出應(yīng)該也算加計(jì)部分,但題目沒有算
丁小丁老師
2023 10/25 08:27
您好!題目4里面說這個(gè)轉(zhuǎn)出進(jìn)項(xiàng)的金額已經(jīng)在之前做了加計(jì)抵減扣除了,意思就是這個(gè)當(dāng)期計(jì)算加計(jì)抵減的金額時(shí)要考慮這筆,在做進(jìn)項(xiàng)稅額轉(zhuǎn)出時(shí)不用考慮這筆,只需要轉(zhuǎn)出這筆進(jìn)項(xiàng)即可,你再理解下哦
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