问题已解决
增值税普票的附加税可以计入成本吗?增值税专票的附加税是计入成本还是可以抵扣?
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你好。附加税计入税金及附加科目。它抵减的是所得税
2019 05/16 16:35
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2019 05/16 16:38
可以抵减企业所得税?如果缴纳了五十万的附加税,是不是可以把原本要缴纳的两百万企业所得税减去五十万,只用缴纳150万就行了?
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2019 05/16 16:41
你好。所得税=收入-成本费用 税金等 在计算利润时 就把这部分税金扣减了。
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2019 05/16 16:47
那是不是说可以把附加税视做成本了?
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2019 05/16 16:49
你好,不太一样的概念。成本是和收入相对应的。附加税属于成本费用类的。
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2019 05/16 16:56
打个比方我是小规模纳税人,我收入400万,成本200万,增值税普票6万,附加税0.72万,那么我的利润就是400-200-6-0.72=193.28?
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2019 05/16 17:11
你好。增值税普票上的税金不能抵扣,普票是计入你的购货成本,销售后把这部分计入成本。上面的公式把普票那个数去掉。
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2019 05/16 17:16
就是说增值税普票上的税金(增值税和附加税)都可以计入购物成本,增值税专票上的税金(增值税和附加税)都可以抵扣是吧?
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2019 05/16 17:18
你好。普票上总价计入成本。专票上的税金可以抵扣。(前提公司是一般纳税人)
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2019 05/16 17:19
附加税是根据当月应交增税税计算的,是计入税金及附加,抵扣所得税
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2019 05/16 17:42
增值税和附加税是一起征收吗?在一张票上体现吗
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2019 05/16 18:07
你好。附加税是根据增值税征收的。公司自己开具发票的话,票里只有增值税,附加税是自己计提的