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老師,一般納稅人員工報(bào)銷的機(jī)票和火車票,要做進(jìn)項(xiàng)嗎?機(jī)票的保險(xiǎn)費(fèi)可以入賬報(bào)銷嗎?
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取得注明旅客身份信息的航空運(yùn)輸電子客票行程單的,按照下列公式計(jì)算進(jìn)項(xiàng)稅額: 航空旅客運(yùn)輸進(jìn)項(xiàng)稅額=(票價(jià)+燃油附加費(fèi))÷(1+9%)×9%
取得注明旅客身份信息的鐵路車票的,按照下列公式計(jì)算進(jìn)項(xiàng)稅額: 鐵路旅客運(yùn)輸進(jìn)項(xiàng)稅額=票面金額÷(1+9%)×9%?
保險(xiǎn)可以報(bào)銷做費(fèi)用
01/23 16:14
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01/23 16:17
那可以抵扣銷項(xiàng)稅額嗎?電子稅務(wù)局上勾選抵扣 也沒有看到這類發(fā)票呀
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家權(quán)老師 
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01/23 16:19
那個(gè)直接計(jì)算抵扣,不需要勾選,在附表2的8B和第10行填報(bào)
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01/23 16:23
機(jī)票上的民航發(fā)展基金能入賬報(bào)銷嗎?
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01/23 16:26
那個(gè)可以報(bào)銷的,只是不作為計(jì)算增值稅的基數(shù)
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01/23 16:28
好的? 謝謝老師
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01/23 16:29
不客氣,祝你工作順利。如果感覺還不錯(cuò)的話,麻煩給個(gè)5星好評(píng)哦。
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