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15问答网 > 小规模纳税人购入固定资产所缴税金能抵扣吗？

小规模纳税人购入固定资产所缴税金能抵扣吗？

2025-04-07 01:44:37

推荐回答（1个）

回答1：

不能。
小规模纳税人不能抵扣进项税额。
发票上的增值税额是进项税，但是小规模纳税人不允许抵扣。这笔税款是直接在购买时支付给销售方的。
而后来缴纳的车辆购置税是购买方负担的，缴纳给税局。

分录：
一、购车
借：固定资产 456000
贷：银行存款 456000
二、交购置税（购置税计入固定资产成本）
借：固定资产 38941
贷：银行存款 38941

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