增值稅進(jìn)項(xiàng)稅加計(jì)扣除相關(guān)政策？

增值稅進(jìn)項(xiàng)稅加計(jì)扣除相關(guān)政策?

財(cái)政部稅務(wù)總局海關(guān)總署公告2019年第39號(hào)《關(guān)于深化增值稅改革有關(guān)政策的公告》

根據(jù)相關(guān)規(guī)定可得:納稅人計(jì)提當(dāng)期加計(jì)抵減額的時(shí)候,應(yīng)當(dāng)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的10%進(jìn)行.對(duì)于進(jìn)項(xiàng)稅額不得從銷項(xiàng)稅額中進(jìn)行抵扣的,其加計(jì)抵減額不得計(jì)提.對(duì)于進(jìn)項(xiàng)稅額已經(jīng)計(jì)提加計(jì)抵減額的,若是作為進(jìn)項(xiàng)稅額轉(zhuǎn)出的,則在進(jìn)項(xiàng)稅額中將當(dāng)期轉(zhuǎn)出,可以對(duì)加計(jì)抵減額相應(yīng)調(diào)減.

相關(guān)計(jì)算公式為:

當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%

當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額

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