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增值税专用发票抵扣联如何做帐??
释义
增值税专用发票抵扣联如何做帐??增值税发票的抵扣联是要单独装订成册留备查的,不需要在会计凭证后做附件,如有增值税发票未认证的则抵扣联同发票一起做为原始会计凭证。增值税发票抵扣联分为两种:一、是增值税普通发票是小规模纳税人用的,不能抵扣。二、是增值税专用发票一般纳税人用的可以按金额的17%抵扣增值税进项税。以上就是我为大家总结的内容,希望大家明白。
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:2026/6/29 11:58:22