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購(gòu)買交易性金融資產(chǎn)時(shí)的費(fèi)用的進(jìn)項(xiàng)稅可以用來抵扣出售時(shí)的銷項(xiàng)稅嗎
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不可以,購(gòu)買時(shí)的增值稅計(jì)入投資收益
2018 09/18 09:10
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2018 09/18 09:26
那增值稅可以用來抵扣嗎
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2018 09/18 10:15
這里總結(jié)一下
購(gòu)買股票的增值稅直接計(jì)入應(yīng)交稅費(fèi)——應(yīng)交增值稅(進(jìn)項(xiàng)稅額),這是可以抵扣的
處置股票時(shí)
計(jì)入應(yīng)交稅費(fèi)—轉(zhuǎn)讓金融商品應(yīng)交增值稅,盈利的請(qǐng)情況下在貸方,期末將其轉(zhuǎn)入銷項(xiàng)稅。若虧損,該科目在借方,年底借方還有余額的轉(zhuǎn)入投資收益
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