问题已解决
老师,我们工地买的木材,有一部分回收后,返给木材厂抵了部分货款,但是他们专用发票是按照材料款付给我们的,相当于我们银行流水必开进来的发票少了,这我怎么做账呢?
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同学你好,借:工程物资等科目,应交税费-应交增值税-进项,贷:其他业务收入,应交税费-应交增值税-销项。
2022 07/02 16:51
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2022 07/02 16:55
这还要缴增值税啊?进来的发票都是1个点的,而且我们是建筑公司,税率也是百分之九
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2022 07/02 16:55
可以直接计入营业外收入吗,也就2000元左右
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王雁鸣老师 
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2022 07/02 16:56
同学你好,是的,要缴纳增值税的,虽然进来的是一个点的,退回木材厂就要缴纳13%的增值税了。
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2022 07/02 16:57
做进项税额转出可以不呢
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2022 07/02 16:58
同学你好,也可以进营业外收入,但是税率不能变的,做进项税转出不可以的。
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2022 07/02 17:00
意思是做营业外收入还是要确认增值税吗
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2022 07/02 17:00
同学你好,是的,你理解正确。
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2022 07/02 17:08
那这个税率按照百分之13吗
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2022 07/02 17:13
同学你好,不好意思,我上面说错了,木材的增值税率是9%。
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2022 07/02 17:15
到底是多少啊,我们是一般纳税人,建筑服务是百分之九,退回的废料,销售材料不是按百分之13吗?销售货物还有百分之九的?
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2022 07/02 17:21
同学你好,不好意思,是这样的,如果是原木的话,砍伐倒的乔木去其枝芽、梢头或者皮的乔木、灌木,以及锯成一定长度的木段,增值税率就是9%,如果按废料来说的话,增值税率就是13%了,麻烦你具体咨询一下当地税务局或者热线电话12366,看看你这种情况的增值税率是按9%还是13%吧,谢谢了。