问题已解决
老師:您好!我是學(xué)員張仁瓊,請(qǐng)問(wèn)一下,新建的廠房有辦公室,又有宿舍,進(jìn)項(xiàng)可以全額抵扣嗎?
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進(jìn)項(xiàng)可以全額抵扣
2024 11/16 11:26
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2024 11/16 11:50
老師:非常感謝,這有相關(guān)文件嗎,因這這個(gè)項(xiàng)目有點(diǎn)大,能告訴一下我從哪里可以找到這個(gè)文件嗎
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2024 11/16 11:55
《財(cái)政部稅務(wù)總局關(guān)于租入固定資產(chǎn)進(jìn)項(xiàng)稅額抵扣等增值稅政策的通知》(財(cái)稅[2017]90號(hào))第一條規(guī)定,自2018年1月1日起,納稅人租入固定資產(chǎn)、不動(dòng)產(chǎn),既用于一般計(jì)稅方法計(jì)稅項(xiàng)目,又用于簡(jiǎn)易計(jì)稅方法計(jì)稅項(xiàng)目、免征增值稅項(xiàng)目、集體福利或者個(gè)人消費(fèi)的,其進(jìn)項(xiàng)稅額準(zhǔn)予從銷(xiāo)項(xiàng)稅額中全額抵扣。
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