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购进的免税农产品发生非正常损失时进项税额如何转出??
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购进的免税农产品发生非正常损失时进项税额如何转出??购进的免税农产品发生非正常损失时进项税额如何转出?根据税法规定,购进免税农产品准予按照买价的13%抵扣进项税额。由此,抵扣进项税额后,计入货物成本的金额=买价*(1-13%),则:买价=货物成本/(1-13%)。所以,进项税额=货物成本/(1-13%)*13%。发生免税农产品非常损失时,应当增加农产品的成本。即:借:原材料贷:应交税金-应交增值税(进项税额转出)这样解释大家理解吗?
该内容由 赵军律师 和 律说律答 共创回答
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