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已经认证抵扣的发票,发生冲红,要怎么处理?
释义
法律分析:
发生额和实际抵扣金额里面填写。
法律依据:
《中华人民共和国税法》 第十条 在计算应纳税所得额时,下列支出不得扣除:(一)向投资者支付的股息、红利等权益性投资收益款项;(二)企业所得税税款;(三)税收滞纳金;(四)罚金、罚款和被没收财物的损失;(五)本法第九条规定以外的捐赠支出;(六)赞助支出;(七)未经核定的准备金支出;(八)与取得收入无关的其他支出。
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更新时间:2025/12/8 19:54:51