进项转出在申报表里怎么体现？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	进项转出在申报表里怎么体现？
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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