问题已解决
我们是医院增值税免税,收到专票有进项税,在抵扣勾选时,还要勾选抵扣吗?勾选抵扣之后在做进项税转出吗?
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你好,直接做不抵扣勾选就行
2023 12/06 09:20
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2023 12/06 09:22
好的,我们也有一部分是不免税销售,比如食堂对外开放的,所以租房是兼用的。房租的进项税是可以抵扣的吧?
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2023 12/06 09:26
嗯嗯,多功能的租房可以抵扣的
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2023 12/06 09:27
不能抵扣的进项,申报时直接做不抵扣勾选,那会计记账怎么记账呢?借 :进项税转出,贷:进项税待抵扣,吗?
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2023 12/06 09:28
多功能的租房可以抵扣的,这部分进项税的留抵税额,能做留抵退税吗?
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2023 12/06 09:35
不抵扣的进项直接不用体现,全额计入成本费用。那个房租的进项税正常处理
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2023 12/06 09:39
好的,我们还有一个食堂是不免税收入,对应采购的谷物大米小米玉米渣 面粉,是农产品吗?在农产品购货发票那里勾选抵扣是吗?
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2023 12/06 09:40
前往这里勾选?
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2023 12/06 09:43
这个是不能抵扣的,只做不抵扣勾选
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2023 12/06 10:58
食堂也对外开放的,收入是不免税的,另一部分是用于员工,购进的专票,可以按比例抵扣进项税吧?
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2023 12/06 11:02
嗯嗯,这个可以按比例抵扣
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2023 12/06 11:42
那就是先勾选,然后在报税的时候做进项税转出?
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2023 12/06 11:43
是的,就是那样处理的