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建筑業(yè)異地預(yù)繳的附加稅,在次月本地申報(bào)時(shí)附加稅可以申報(bào)抵扣嗎?
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附加稅怎么申報(bào)抵減呢?在附加稅申報(bào)表哪里填呢?
2021 04/06 20:17
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2021 04/06 20:22
老師附加稅不能自動(dòng)帶出來(lái),增值稅我知道自動(dòng)帶出來(lái)可以抵減。
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2021 04/06 20:14
你好 可以在機(jī)構(gòu)低申報(bào)的時(shí)候抵減的?
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2021 04/06 20:19
你好? ?到時(shí) 系統(tǒng)申報(bào)的時(shí)候 會(huì)自動(dòng)出來(lái)預(yù)繳額的? ?你到時(shí)關(guān)注下系統(tǒng)??
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2021 04/06 20:33
你好? ?如果帶不出來(lái)的話? ?
(1)納稅人發(fā)生預(yù)繳稅款抵減的,應(yīng)自行計(jì)算需抵減的稅款并向主管稅務(wù)機(jī)關(guān)提出抵減申請(qǐng)。
(2)主管稅務(wù)機(jī)關(guān)接到申請(qǐng)后,經(jīng)審核,納稅人繳稅和專用發(fā)票發(fā)售情況無(wú)誤,且納稅人預(yù)繳增值稅余額大于本次預(yù)繳增值稅的,不再預(yù)繳稅款可直接發(fā)售專用發(fā)票;納稅人本次預(yù)繳增值稅大于預(yù)繳增值稅余額的,應(yīng)按差額部分預(yù)繳后再發(fā)售專用發(fā)票。
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