問題已解決
老師,麻煩咨詢一下,一般納稅人,旅游行業(yè)做費用的發(fā)票是開專票還是普票?
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一般納稅人,旅游行業(yè)做費用的發(fā)票是開專票
2020 02/24 15:12
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84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/24 15:13
呢老師,如果開成普票的話,能否抵扣?還有就是,如果旅游業(yè)銷售服務(wù)需要開專票,抵扣成本的話是來專票還是普票呢?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/24 15:14
如果開成普票的話,不能抵扣
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84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/24 15:15
如果旅游業(yè)銷售服務(wù)需要開專票,抵扣成本的話是來專票還是普票呢?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/24 15:15
抵扣成本的話是來專票
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84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/24 15:16
可是不是旅游服務(wù)是差額征稅嘛,已經(jīng)將成本抵扣了以后征稅,成本發(fā)票還是要求開專票?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/24 15:17
差額計稅的話,差額部分是普票
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784964 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/24 15:18
老師,可否詳細(xì)說一下,沒明白
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/24 15:19
如,旅游應(yīng)計稅的營業(yè)額=旅游總收入-支付給外地地接的費用。
支付給外地地接的費用只能開普票
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