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资料来源:微信公众号Kuai Ji Shuo(会计说)一般纳税人支付的道路、桥、闸通行费,暂凭取得的通行费发票(不含财政票据,下同)上注明的收费金额按照下列公式计算可抵扣的进项税额:1、高速公路通行费可抵扣进项税额=高速公路通行费发票上注明的金额÷(1+3%)×3%2、一级公路、二级公路、桥、闸通行费可抵扣进项税额=一级公路、二级公路、桥、闸通行费发票上注明的金额÷(1+5%)×5%3、一般纳税人以速通卡(ETC)方式支付的高速公路通行费,凡同时符合以下条件的,可以暂凭取得的速通卡(ETC)增值税普通发票(以下称速通卡发票)上注明的高速公路通行费计算可抵
Source: WeChat public account Kuai Ji Shuo (Accountant) The amount of tolls stated on the roads, bridges and gates tolls paid by general taxpayers for the time being and the toll receipts (excluding financial bills, the same below) obtained by the general taxpayers are as follows The formula calculates the deductible input tax amount: 1, highway toll deduction of input tax = expressway toll invoices on the amount of ÷ (1 + 3%) × 3% 2, a highway, two highways Bridge, gate toll Deductible input tax = a highway, two highways, bridges, gate toll invoices on the amount of ÷ (1 + 5%) × 5% 3, the general taxpayer Speedpost card (ETC) highway toll payment, where both meet the following conditions, you can temporarily get through Express Card (ETC) value-added tax general invoice (hereinafter referred to as expressway card invoice) expressway toll calculation Can reach