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請(qǐng)教老師: 一般納稅人收到初級(jí)農(nóng)產(chǎn)品 免稅發(fā)票,含稅總額欄是10000元,要進(jìn)行入賬庫(kù)存和抵扣稅率計(jì)算,做價(jià)稅分離分別是:入庫(kù)存商品不含稅10000/1.09=9174.31元,進(jìn)項(xiàng)稅額9174.31*0.09=825.69元,對(duì)嗎?
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你好; 進(jìn)項(xiàng)稅 = 票面合計(jì) 1萬(wàn)*9%計(jì)算進(jìn)項(xiàng)稅的
2021 12/29 13:52
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84785040 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 12/29 13:56
應(yīng)付賬款總的才1萬(wàn),這樣算出來(lái)不就多出來(lái)10000*0.09了?
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meizi老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 12/29 14:01
你好 ;? ? ? ? ? ?借 庫(kù)存商品 9100 ; 進(jìn)項(xiàng)稅900? 貸 應(yīng)付賬款1萬(wàn)??
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