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可抵扣的增值税进项税公式???
释义
可抵扣的增值税进项税公式???增值税条例第8条规定下列进项税额准予从销项税额中抵扣:(一)从销售方取得的增值税专用发票上注明的增值税额。(二)从海关取得的海关进口增值税专用缴款书上注明的增值税额。(三)购进农产品,除取得增值税专用发票或者海关进口增值税专用缴款书外,按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式:进项税额=买价×扣除率这样说理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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更新时间:2025/4/6 1:25:35