当前位置:财税问题 >
實(shí)務(wù)
问题已解决
公司購(gòu)買煙酒的增值稅專用發(fā)票可以抵扣嗎
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
您好
請(qǐng)問(wèn)購(gòu)買煙酒做什么用途
2020 03/26 17:04
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 17:14
招待客戶
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/26 17:17
招待客戶購(gòu)買煙酒的增值稅專用發(fā)票不可以抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 17:20
那是什么情況的可以抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 17:21
還有一個(gè)是環(huán)保局的檢測(cè)費(fèi)用應(yīng)該計(jì)入哪個(gè)科目?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/26 17:23
買入后銷售 可以抵扣
可以計(jì)入管理費(fèi)用-檢測(cè)費(fèi)科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 17:40
那發(fā)票被認(rèn)證掉了,要怎么辦呢,要去稅務(wù)局處理嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/26 17:41
申報(bào)的時(shí)候填附表二做進(jìn)項(xiàng)稅額轉(zhuǎn)出就好了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 18:05
當(dāng)月已經(jīng)申報(bào)了,那以后還可以轉(zhuǎn)出嗎?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/26 18:08
可以在以后月份進(jìn)項(xiàng)稅額轉(zhuǎn)出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 18:10
已經(jīng)做賬了,也要沖回嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/26 18:35
請(qǐng)問(wèn)入賬的時(shí)候分錄怎么寫的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/26 18:41
借管理費(fèi)用,應(yīng)交稅費(fèi)-貸銀行存款
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/26 18:49
借:管理費(fèi)用
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出
![](/wenda/img/newWd/sysp_btn_eye.png)