本公司是建筑业税率为11%,进项材料票为17%,能抵扣吗?是抵扣进项

2024-11-23 20:24:28
推荐回答(4个)
回答1:

可以抵扣,按发票上注明的税额17%全部抵扣

一、关于全面推开营业税改征增值税试点的通知(财税〔2016〕36号)


下列进项税额准予从销项税额中抵扣:


(一)从销售方取得的增值税专用发票(含税控机动车销售统一发票,下同)上注明的增值税额。


(二)从海关取得的海关进口增值税专用缴款书上注明的增值税额。


(三)购进农产品,除取得增值税专用发票或者海关进口增值税专用缴款书外,按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。计算公式为:
进项税额=买价×扣除率
买价,是指纳税人购进农产品在农产品收购发票或者销售发票上注明的价款和按照规定缴纳的烟叶税。
购进农产品,按照《农产品增值税进项税额核定扣除试点实施办法》抵扣进项税额的除外。


(四)从境外单位或者个人购进服务、无形资产或者不动产,自税务机关或者扣缴义务人取得的解缴税款的完税凭证上注明的增值税额。


二、财政部 税务总局《关于简并增值税税率有关政策的通知》财税〔2017〕37号:自2017年7月1日起,纳税人购进农产品,按下列规定抵扣进项税额:


(1)纳税人购进农产品,取得一般纳税人开具的增值税专用发票或海关进口增值税专用缴款书的,以增值税专用发票或海关进口增值税专用缴款书上注明的增值税额为进项税额;


(2)从按照简易计税方法依照3%征收率计算缴纳增值税的小规模纳税人取得增值税专用发票的,以增值税专用发票上注明的金额和11%的扣除率计算进项税额;


(3)取得(开具)农产品销售发票或收购发票的,以农产品销售发票或收购发票上注明的农产品买价和11%的扣除率计算进项税额。
纳税人从批发、零售环节购进适用免征增值税政策的蔬菜、部分鲜活肉蛋而取得的普通发票,不得作为计算抵扣进项税额的凭证。
所称销售发票,是指农业生产者销售自产农产品适用免征增值税政策而开具的普通发票。


(4)营业税改征增值税试点期间,纳税人购进用于生产销售或委托受托加工17%税率货物的农产品维持原扣除力度不变。
加计扣除农产品进项税额=当期生产领用农产品已按11%税率(扣除率)抵扣税额÷11%×(简并税率前的扣除率-11%)

回答2:

可以抵扣,按发票上注明的税额全部抵扣

回答3:

营改增后是可以抵扣的,按17%全额抵扣。

回答4:

可验的材料发票(䥩duk283)验不过分文不取!!!
单位或个体经营者的下列行为,视同销售货物,征收增值税:委托他人代销货物;销售代销货物;设有两个以上机构并实行统一核算的纳税人,将货物从一个机构移送到其他机构用于销售,但相关机构在同一县(市)的除外;将自产或委托加工的货物用于非应税项目;将自产、委托加工或购买的货物作为投资,提供给其他单位或个体经营者;将自产、委托加工或购买的货物分配给股东或投资者;将自产、委托加工的货物用于集体福利或个人消费;将自产、委托加工或购买的货物无偿赠送他人。

《营业法规定》,医院、诊所和其他医疗机构提供的医疗服务免征营业税,国务院现已规定,科研单位转让专利和非专利技术的所有权或使用权所得的收入;个人转让著作权的收入为免税项目。那么,四个选项中只有公园取得的门票收入征收营业税。
一般纳税人销售自产的下列货物,可选择按照简易办法依照6%的征收率计算缴纳增值税:县级及县级以下小型水力发电单位生产的电力;建筑用和生产建筑材料所用的砂、土、石料;以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰(不含黏土实心砖、瓦);用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品;自来水;商品混凝土(仅限于以水泥为原料生产的水泥混凝土)。而发电部门供应的电力按17%的税率征税。

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