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进项转出在申报表里怎样体现
释义
进项税额转出,在申报表中应该填在主表第14栏,或表二的第十五栏。不能填在纳税检查调减进项税扒备额里,纳税检查调减是稽查案件查处专用。
法律依据:
《中华人民共和国企业所得税法》 第四十一条 企业与其关联方之间的业务往来,不符合独立交易原则而减少企业或者其关联方应纳税收入或者所得额的,税务机关有权按盯毕照合理方法调凯此芹整。
企业与其关联方共同开发、受让无形资产,或者共同提供、接受劳务发生的成本,在计算应纳税所得额时应当按照独立交易原则进行分摊。
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system of recourse
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system of responsibility in agricultural production
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system of reviewing the performances of staff and workers
system of reward and punishment for cadres
system of safety inspection inside prison
system of sanitation permit for public places
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system of settlement management
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更新时间:2026/3/3 17:46:45