当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,一般納稅人銷(xiāo)售種子稅率是多少



?一般納稅人銷(xiāo)售種子稅率是免稅,只要經(jīng)營(yíng)范圍有種子銷(xiāo)售
01/22 14:38

84784993 

01/22 14:41
根據(jù)財(cái)稅2001第113號(hào)文件,批發(fā)零售的種子、種苗,不管是一般納稅人還是小規(guī)模都是免稅的是吧?

家權(quán)老師 

01/22 14:42
是的,就是那樣子的哈

84784993 

01/22 14:43
這個(gè)沒(méi)有自產(chǎn)自銷(xiāo)才免稅的要求對(duì)嗎?

家權(quán)老師 

01/22 14:45
既然是批發(fā)和零售不存在自產(chǎn)自銷(xiāo)了

84784993 

01/22 14:49
農(nóng)產(chǎn)品是在自產(chǎn)自銷(xiāo)環(huán)節(jié)免稅是吧?

家權(quán)老師 

01/22 14:50
是的,農(nóng)產(chǎn)品是在自產(chǎn)自銷(xiāo)環(huán)節(jié)免稅

84784993 

01/22 14:53
老師,一般納稅人放棄種子免稅政策,可以開(kāi)9%的專(zhuān)票嗎

家權(quán)老師 

01/22 14:54
那么36個(gè)月內(nèi)不能再開(kāi)免稅

84784993 

01/22 14:55
如果放棄免稅開(kāi)9%的專(zhuān)票,36個(gè)月內(nèi)此類(lèi)產(chǎn)品在不能開(kāi)免稅是嗎?我們購(gòu)進(jìn)免稅的普通發(fā)票可以計(jì)算抵扣稅款嗎?

家權(quán)老師 

01/22 15:01
取得對(duì)方銷(xiāo)售自產(chǎn)的才能計(jì)算抵扣,批發(fā)和零售的不能

84784993 

01/22 15:12
老師,我們銷(xiāo)售種子開(kāi)9%的專(zhuān)票,如果對(duì)方是批發(fā)零售環(huán)節(jié)開(kāi)的免稅發(fā)票不能抵扣進(jìn)項(xiàng)稅,如果對(duì)方開(kāi)的是專(zhuān)票按票面稅費(fèi)抵扣,對(duì)嗎?

家權(quán)老師 

01/22 15:14
是的,就是那樣子的

84784993 

01/22 15:15
老師,如果對(duì)方開(kāi)自產(chǎn)自銷(xiāo)的種子,我們可以按百分之幾計(jì)算抵扣進(jìn)項(xiàng)稅額?

家權(quán)老師 

01/22 15:16
還是按9%計(jì)算抵扣的

84784993 

01/22 15:32
老師,收到代開(kāi)時(shí)備注的銷(xiāo)售自產(chǎn)農(nóng)產(chǎn)品免征增值稅的這類(lèi)發(fā)票可以直接計(jì)算抵扣進(jìn)項(xiàng)稅嗎?需要其他證明材料嗎?
FAILED

家權(quán)老師 

01/22 15:34
你要看貨物名稱(chēng)是否農(nóng)產(chǎn)品,是就可以勾選抵扣

84784993 

01/22 15:36
嗯,這種已經(jīng)備注了的,需要村上和鎮(zhèn)上開(kāi)具的自產(chǎn)自銷(xiāo)證明嗎?

家權(quán)老師 

01/22 15:37
不需要那個(gè)的,能勾選就能抵扣
