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進(jìn)項(xiàng)稅額轉(zhuǎn)出轉(zhuǎn)到哪了
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進(jìn)項(xiàng)稅額轉(zhuǎn)出是指將已經(jīng)繳納的進(jìn)項(xiàng)稅額在一定條件下轉(zhuǎn)移至其他應(yīng)稅人使用。轉(zhuǎn)出后,該進(jìn)項(xiàng)稅額不再計(jì)入本企業(yè)的應(yīng)納稅額和應(yīng)納增值稅銷項(xiàng)稅額,但仍然計(jì)入本企業(yè)的進(jìn)項(xiàng)稅額。轉(zhuǎn)出的進(jìn)項(xiàng)稅額應(yīng)當(dāng)通過(guò)“增值稅納稅申報(bào)表(適用于一般納稅人)”中的“轉(zhuǎn)出項(xiàng)”欄目進(jìn)行申報(bào),并在“其他應(yīng)稅人使用稅額明細(xì)表”中記錄相關(guān)信息。
2023-07-13 08:14:45
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