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1、问:我公司为主管农机产品的流通企业,是增值税一般纳税人。根据国家有关政策规定,我公司经营农机产品免征增值税。现就相关问题请教如下:(1)根据政策规定,农机整机免征增值税,其配件按17%税率缴纳增值税。我公司一直分开单独核算,就免税货物和应税货物分别计算进、销项税额,如有免税额直接计入补贴收入,此核算办法是否正确?是否有国家明文规定?(2)如果上述方法正确,对我公司购进货物所取得的普通发票,其进项税额如何确定?(3)现用的增值税纳税申报表,只能列示免税货物销售额,而免税货物进项税却无法列示,请问如列示应列在哪一栏?
1. Q: My company is a circulation company responsible for agricultural machinery products and is a general VAT payer. According to relevant state policies, our company is exempt from value-added tax on agricultural machinery products. The following questions are to be consulted as follows: (1) According to the policy, agricultural machineries are exempt from VAT, and their parts are subject to VAT at the 17% rate. Our company has been separately accounting separately to calculate the tax amount of the import and export tax on tax-exempt goods and taxable goods. If the tax allowance is directly included in the subsidy income, is this accounting method correct? Is there a national express provision? (2) If the above method Correctly, how can the input tax amount be determined for the ordinary invoices obtained by our company’s purchase of goods? (3) The current VAT tax return can only list the sales of tax-exempt goods, but the input tax for tax-exempt goods cannot be listed. , what column should be listed?