即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content="即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖?><meta data-n-head="ssr" data-hid="description" name="description" content="1.納稅人既有增值稅即征即退、先征后退項(xiàng)目，又有出口等其他增值稅應(yīng)稅項(xiàng)目的，增值稅即征即退和先征后退項(xiàng)目不參與出口項(xiàng)目免抵退稅計(jì)算。納稅人應(yīng)分別核算增值稅即征即退、先征后退項(xiàng)目和出口等其他增值稅應(yīng)稅項(xiàng)目，分別申請(qǐng)享受增值稅即征即退、先征后退和免抵退稅政策。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" content="https://al3.acc5.com/_5f111b93008af.jpg"><meta data-n-head="ssr" property="og:release_date" 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id="bbyuo8z" class="container-left pull-left mb-25"><div id="kg5qbo0" class="info-content-wrap white-bg-bord"><h1>即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖?/h1> <div id="zvov0kp" class="source-info"><span id="u0phd5c" class="source"> 來源： <a href="/">會(huì)計(jì)學(xué)堂稅務(wù)</a></span> <span id="cg0epho" class="date">2020/07/04</span> <span id="d5pxhop" class="views">2942人查看</span></div> <div id="hz5seid" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="0x8ri5i" class="source-content mt-20"><p><img src="https://al3.acc5.com/_5f111b93008af.jpg" title="即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖? alt="即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p style="text-indent: 2em;">《國家稅務(wù)總局關(guān)于調(diào)整增值稅即征即退優(yōu)惠政策管理措施有關(guān)問題的公告》（國家稅務(wù)總局公告2011年第60號(hào)）規(guī)定，自2011年12月1日起，調(diào)整增值稅即征即退企業(yè)實(shí)施先評(píng)估后退稅的管理措施，由先評(píng)估后退稅改為先退稅后評(píng)估。隨后，《國家稅務(wù)總局關(guān)于納稅人既享受增值稅即征即退先征后退政策又享受免抵退稅政策有關(guān)問題的公告》（國家稅務(wù)總局公告2011年第69號(hào)，以下簡稱69號(hào)公告）明確了以下相關(guān)內(nèi)容： </p><p style="text-indent: 2em;">1.納稅人既有增值稅即征即退、先征后退項(xiàng)目，又有出口等其他增值稅應(yīng)稅項(xiàng)目的，增值稅即征即退和先征后退項(xiàng)目不參與出口項(xiàng)目免抵退稅計(jì)算。納稅人應(yīng)分別核算增值稅即征即退、先征后退項(xiàng)目和出口等其他增值稅應(yīng)稅項(xiàng)目，分別申請(qǐng)享受增值稅即征即退、先征后退和免抵退稅政策。 </p><p style="text-indent: 2em;">2.用于增值稅即征即退或者先征后退項(xiàng)目的進(jìn)項(xiàng)稅額無法劃分的，按照下列公式計(jì)算： </p><p style="text-indent: 2em;">無法劃分進(jìn)項(xiàng)稅額中用于增值稅即征即退或者先征后退項(xiàng)目的部分＝當(dāng)月無法劃分的全部進(jìn)項(xiàng)稅額×當(dāng)月增值稅即征即退或者先征后退項(xiàng)目銷售額÷當(dāng)月全部銷售額、營業(yè)額合計(jì)。</p><p style="text-indent: 2em;">（一）軟件產(chǎn)品增值稅即征即退稅額的計(jì)算：</p><p style="text-indent: 2em;">即征即退稅額=當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期軟件產(chǎn)品銷售額×3% 當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期軟件產(chǎn)品銷項(xiàng)稅額-當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額當(dāng)期軟件產(chǎn)品銷項(xiàng)稅額=當(dāng)期軟件產(chǎn)品銷售額×13% “當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額”是指用于生產(chǎn)軟件產(chǎn)品購進(jìn)貨物取得的進(jìn)項(xiàng)稅額，包括當(dāng)期進(jìn)項(xiàng)稅額、上期留抵稅額。</p><p style="text-indent: 2em;">（二）嵌入式軟件產(chǎn)品增值稅即征即退稅額的計(jì)算：</p><p style="text-indent: 2em;">（1）嵌入式軟件產(chǎn)品增值稅即征即退稅額的計(jì)算方法及公式即征即退稅額=當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期嵌入式軟件產(chǎn)品銷售額×3% 當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額-當(dāng)期嵌入式軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額=當(dāng)期嵌入式軟件產(chǎn)品銷售額×13%.</p><p style="text-indent: 2em;">（2）嵌入式軟件產(chǎn)品銷售額的計(jì)算當(dāng)期嵌入式軟件產(chǎn)品銷售額=當(dāng)期嵌入式軟件產(chǎn)品與計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額合計(jì)-當(dāng)期計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額按照下列順序確定：</p><p style="text-indent: 2em;">①按納稅人最近同期同類貨物的平均銷售價(jià)格計(jì)算確定；</p><p style="text-indent: 2em;">②按其他納稅人最近同期同類貨物的平均銷售價(jià)格計(jì)算確定；</p><p style="text-indent: 2em;">③按計(jì)算機(jī)硬件、機(jī)器設(shè)備組成計(jì)稅價(jià)格計(jì)算確定。計(jì)算機(jī)硬件、機(jī)器設(shè)備組成計(jì)稅價(jià)格= 計(jì)算機(jī)硬件、機(jī)器設(shè)備成本×（1+10%）。</p></div>  <div id="civfsfd" class="extend-box" style="display:;"><div id="qt80fct" class="title">擴(kuò)展知識(shí)：</div> <div id="0qqx5bj" class="extend-list"> 1. <a target="_blank" href="/ask/question_6142762.html">增值稅即征即退進(jìn)項(xiàng)稅額分?jǐn)偅掀诹舻值囊M(jìn)行分?jǐn)倖?/a></div><div id="mmireax" class="extend-list"> 2. <a target="_blank" href="/ask/question_6988362.html">您好軟件產(chǎn)品即征即退申報(bào)表的進(jìn)來項(xiàng)稅額是否要分?jǐn)傄话沩?xiàng)目和即征即退項(xiàng)目進(jìn)項(xiàng)</a></div> <div id="awpmwi5" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定</a></div><div id="zmg5iga" class="extend-list"> 4. <a target="_blank" href="/course/course_15875.html">真賬實(shí)操會(huì)計(jì)校長班-四十期</a></div> <div id="w0omt0x" class="extend-list"> 5. <a target="_blank" href="http://m.job5191.cn/tools/taxable_labour/">應(yīng)稅貨物或勞務(wù)</a></div><div id="hoeql0w" class="extend-list"> 6. <a target="_blank" href="http://m.job5191.cn/tools/taxable_services/">應(yīng)稅服務(wù)</a></div></div> <div id="omsqhb0" class="page-nav"><div id="tnac5uj" class="previous"> 上一篇： <a href="/wenda/question_4.html" target="_blank">計(jì)提社保公積金會(huì)計(jì)分錄是什么</a></div> <div id="b5mzc0m" class="after"> 下一篇： <a href="/wenda/question_11114.html" target="_blank">應(yīng)付職工薪酬包括公司交的社保公積金嗎</a></div></div></div> <div id="nn5wgao" class="white-bg-bord mb-25 hot-course-box live-course default-bs" style="visibility: visible; margin-top: 25px;"><div id="ybsz5vh" class="box-title border-b">推薦問題</div> <div id="zzkuo0a" class="text-center recommend-information"><ul class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_5590.html" title="進(jìn)項(xiàng)稅額轉(zhuǎn)出怎么做會(huì)計(jì)分錄" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>進(jìn)項(xiàng)稅額轉(zhuǎn)出怎么做會(huì)計(jì)分錄</a> <span id="5g0klzp" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="skw0tbk" class="answer" data-v-e6ac4cdc>進(jìn)項(xiàng)稅額轉(zhuǎn)出的分錄是：借：原材料等科目，貸：應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）。借：應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出），貸：應(yīng)交稅費(fèi)—未交增值稅。借：應(yīng)交稅費(fèi)—未交增值稅，貸：銀行存款。</span> <span id="waxpfkx" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_2778.html" title="如何做進(jìn)項(xiàng)稅額轉(zhuǎn)出會(huì)計(jì)分錄" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>如何做進(jìn)項(xiàng)稅額轉(zhuǎn)出會(huì)計(jì)分錄</a> <span id="cjdbkjo" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="8q3wb5l" class="answer" data-v-e6ac4cdc>進(jìn)項(xiàng)稅額轉(zhuǎn)出主要是出現(xiàn)在發(fā)生以下兩種情況：（1）、納稅人購進(jìn)的貨物及在產(chǎn)品、產(chǎn)成品發(fā)生非正常損失；（2）、納稅人購進(jìn)的貨物或應(yīng)稅勞務(wù)改變用途，如用于非應(yīng)稅項(xiàng)目、免稅項(xiàng)目或集體福利與個(gè)人消費(fèi)等。借：庫存商品等（原材料、銷售費(fèi)用），貸：應(yīng)交稅金—應(yīng)交增值稅（進(jìn)項(xiàng)稅轉(zhuǎn)出）。</span> <span id="poeord5" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_4382.html" title="什么是進(jìn)項(xiàng)稅和銷項(xiàng)稅" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>什么是進(jìn)項(xiàng)稅和銷項(xiàng)稅</a> <span id="mdpvgw0" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="5wlxp5q" class="answer" data-v-e6ac4cdc>進(jìn)項(xiàng)稅指納稅人購進(jìn)貨物或者接受應(yīng)稅勞務(wù)，所支付或者負(fù)擔(dān)的增值稅。銷項(xiàng)稅指納稅人銷售貨物或者提供應(yīng)稅勞務(wù)，按照銷售額和適用稅率計(jì)算并向購買方收取的增值稅。</span> <span id="80ajqlu" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_59.html" title="進(jìn)項(xiàng)稅額轉(zhuǎn)出是什么意思" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>進(jìn)項(xiàng)稅額轉(zhuǎn)出是什么意思</a> <span id="adk0hqs" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="n0ltcp5" class="answer" data-v-e6ac4cdc>進(jìn)項(xiàng)稅額轉(zhuǎn)出是抵扣了不能抵扣的進(jìn)項(xiàng)稅額，所以需要從進(jìn)項(xiàng)稅額里面轉(zhuǎn)出，不能用來抵扣增值稅銷項(xiàng)稅額。比如購進(jìn)的用于職工福利的進(jìn)項(xiàng)稅額1300，如果你認(rèn)證抵扣了這個(gè)發(fā)票，而我國稅法規(guī)定這個(gè)進(jìn)項(xiàng)稅額不能抵扣，抵扣了就需要做進(jìn)項(xiàng)稅額轉(zhuǎn)出1300。</span> <span id="eyvc0np" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_25536.html" title="滴滴打車發(fā)票可以抵扣進(jìn)項(xiàng)稅嗎" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>滴滴打車發(fā)票可以抵扣進(jìn)項(xiàng)稅嗎</a> <span id="u0kid5p" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="tkmdmak" class="answer" data-v-e6ac4cdc>滴滴打車發(fā)票是可以抵扣進(jìn)項(xiàng)稅額的。根據(jù)《財(cái)政部稅務(wù)總局海關(guān)總署關(guān)于深化增值稅改革有關(guān)政策的公告》（財(cái)政部稅務(wù)總局海關(guān)總署公告2019年第39號(hào)）第六條規(guī)定，納稅人購進(jìn)國內(nèi)旅客運(yùn)輸服務(wù)，其進(jìn)項(xiàng)稅額允許從銷項(xiàng)稅額中抵扣。</span> <span id="fxthiu8" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="ztkp5yi" class="container-right pull-right"><div id="tsophi0" class="topic-discuss"><div id="0jvyd5y" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="y0cao0a" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_6142762.html" target="_blank"><p class="ellipsis-3">增值稅即征即退進(jìn)項(xiàng)稅額分?jǐn)偅掀诹舻值囊M(jìn)行分?jǐn)倖?/p> <p class="answer"><span id="padr5dd" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="ohzre5r" class="default-color">答：</span> 你好同學(xué)，留抵不需要分?jǐn)? </span></p></a></li><li id="a5dxkmk" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_6988362.html" target="_blank"><p class="ellipsis-3">您好軟件產(chǎn)品即征即退申報(bào)表的進(jìn)來項(xiàng)稅額是否要分?jǐn)傄话沩?xiàng)目和即征即退項(xiàng)目進(jìn)項(xiàng)</p> <p class="answer"><span id="lh5yie5" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="3h3xskl" class="default-color">答：</span> 你好；? ? 是的；比如說：對(duì)銷售自行開發(fā)的軟件產(chǎn)品適用增值稅即征即退政策，其專用于軟件產(chǎn)品開發(fā)生產(chǎn)設(shè)備及工具的進(jìn)項(xiàng)稅額，根據(jù)《財(cái)政部國家稅務(wù)總局關(guān)于軟件產(chǎn)品增值稅政策的通知》（財(cái)稅〔2011〕100號(hào)）規(guī)定，不得進(jìn)行分?jǐn)偂ｄN售軟件產(chǎn)品的同時(shí)銷售其他貨物或者應(yīng)稅勞務(wù)的，對(duì)于無法劃分的進(jìn)項(xiàng)稅額，應(yīng)按照實(shí)際成本或銷售收入比例確定軟件產(chǎn)品應(yīng)分?jǐn)偟倪M(jìn)項(xiàng)稅額。?? </span></p></a></li><li id="0f0nor0" class="list-choiceness-problem" style="padding:20px;border-bottom:1px 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? 是的；比如說：對(duì)銷售自行開發(fā)的軟件產(chǎn)品適用增值稅即征即退政策，其專用于軟件產(chǎn)品開發(fā)生產(chǎn)設(shè)備及工具的進(jìn)項(xiàng)稅額，根據(jù)《財(cái)政部國家稅務(wù)總局關(guān)于軟件產(chǎn)品增值稅政策的通知》（財(cái)稅〔2011〕100號(hào)）規(guī)定，不得進(jìn)行分?jǐn)偂ｄN售軟件產(chǎn)品的同時(shí)銷售其他貨物或者應(yīng)稅勞務(wù)的，對(duì)于無法劃分的進(jìn)項(xiàng)稅額，應(yīng)按照實(shí)際成本或銷售收入比例確定軟件產(chǎn)品應(yīng)分?jǐn)偟倪M(jìn)項(xiàng)稅額。??",taketime:"1671085261",cat_id:b,from:"3",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F94\u002F28\u002F94_avatar_middle.jpg?t=1714035575",user_head:"\u002F\u002Fpic1.acc5.cn\u002F016\u002F29\u002F69\u002F64_avatar_middle.jpg?t=2026053112",reply_time:"2022-12-15"},{id:8887,adv:m,title:"報(bào)考2022年中級(jí)會(huì)計(jì)職稱對(duì)學(xué)歷有什么要求？",reply:"報(bào)名中級(jí)資格考試，除具備基本條件外，還必須具備下列條件之一",url:"https:\u002F\u002Fm.job5191.cn\u002Fxueli\u002F?a_id=348"},{id:"6888889",title:"軟件即征即退必須是高新技術(shù)企業(yè)嗎",tuid:"10233419",browse_count:"1421",addtime:"11-16",status:a,uid:"11335487",reply:"不是的，不是高新企業(yè)，如果說你是銷售那個(gè)軟件產(chǎn)品，符合規(guī)定也可以享受。",taketime:"1668575439",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F23\u002F34\u002F19_avatar_middle.jpg?t=1714274066",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F33\u002F54\u002F87_avatar_middle.jpg?t=1651216666",reply_time:"2022-11-16"},{id:"6777669",title:"軟件企業(yè)即征即退取得的不動(dòng)產(chǎn)進(jìn)項(xiàng)也需要分?jǐn)倖?,tuid:"14059138",browse_count:"575",addtime:"10-17",status:a,uid:"15628923",reply:"那個(gè)不用分?jǐn)偅浖o關(guān)",taketime:"1665973860",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:"\u002F\u002Fpic1.acc5.cn\u002F015\u002F62\u002F89\u002F23_avatar_middle.jpg?t=2026053112",reply_time:"2022-10-17"},{id:"5520969",title:"享受軟件增值稅即征即退，軟件部分無進(jìn)項(xiàng)，進(jìn)項(xiàng)部分進(jìn)項(xiàng)抵扣需要分?jǐn)偨o軟件部分嗎",tuid:"18499",browse_count:"456",addtime:"01-10",status:a,uid:"12835721",reply:"同學(xué)你好\n這個(gè)需要分?jǐn)偟?,taketime:"1641800765",cat_id:b,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F83\u002F57\u002F21_avatar_middle.jpg?t=1651217088",reply_time:"2022-01-10"},{id:"14991",title:"老師一般納稅人的軟件開發(fā)企業(yè) 是軟件和硬件分開報(bào)增值稅那軟件的征收稅率是好多？硬件是好多？即征即退又是怎么弄的呢",tuid:"164786",browse_count:"1818",addtime:"07-16",status:a,uid:"150039",reply:"一般納稅人應(yīng)該是17%，軟件和硬件分開報(bào)增值主要是軟件部分有退稅",taketime:"1437037336",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F16\u002F47\u002F86_avatar_middle.jpg?t=1651203195",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F15\u002F00\u002F39_avatar_middle.jpg?t=1651203193",reply_time:"2015-07-16"},{id:"6863721",title:"老師，關(guān)于研發(fā)支出中進(jìn)項(xiàng)稅問題：有已在即征即退A軟件和研發(fā)中B軟件，B軟件研發(fā)支出直接投入的進(jìn)項(xiàng)稅，要分?jǐn)偟紸的即征即退進(jìn)項(xiàng)稅中嗎？",tuid:"9499112",browse_count:"444",addtime:"11-09",status:a,uid:"9034014",reply:"你好，這個(gè)不需要的，因?yàn)樗蚢軟件沒有直接的關(guān)系的。",taketime:"1667961869",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F49\u002F91\u002F12_avatar_middle.jpg?t=1714525705",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F03\u002F40\u002F14_avatar_middle.jpg?t=1651203198",reply_time:"2022-11-09"},{id:"8841989",title:"老師請(qǐng)問軟件產(chǎn)品即征即退進(jìn)項(xiàng)稅額分?jǐn)偅荒苊鞔_項(xiàng)目的費(fèi)用有哪些，需要做進(jìn)項(xiàng)稅額分?jǐn)偅?,tuid:"11917185",browse_count:"933",addtime:"09-21",status:a,uid:"17359111",reply:"您好，比如租賃費(fèi)，交通費(fèi)等",taketime:"1695280726",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F91\u002F71\u002F85_avatar_middle.jpg?t=1651216838",user_head:"\u002F\u002Fpic1.acc5.cn\u002F017\u002F35\u002F91\u002F11_avatar_middle.jpg?t=2026053112",reply_time:"2023-09-21"},{id:"6541651",title:"即征即退的軟件企業(yè)，除了即征即退的項(xiàng)目，其他增值稅的抵扣，是必須按照商品或服務(wù)的品種類型要一一對(duì)應(yīng)是嗎？比如說我6月開出去一個(gè)6%咨詢服務(wù)費(fèi)，想要抵扣的話，就必須在當(dāng)月也有這樣的進(jìn)項(xiàng)才能抵扣是嗎？",tuid:"9710058",browse_count:"1022",addtime:"08-02",status:a,uid:"15793168",reply:"不是即征即退的項(xiàng)目，不需要這樣對(duì)應(yīng)的額",taketime:"1659426012",cat_id:l,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F71\u002F00\u002F58_avatar_middle.jpg?t=1651203329",user_head:"\u002F\u002Fpic1.acc5.cn\u002F015\u002F79\u002F31\u002F68_avatar_middle.jpg?t=2026053112",reply_time:"2022-08-02"}],wendaInfor:{detail:{id:11113,title:"即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖?,summary:"1.納稅人既有增值稅即征即退、先征后退項(xiàng)目，又有出口等其他增值稅應(yīng)稅項(xiàng)目的，增值稅即征即退和先征后退項(xiàng)目不參與出口項(xiàng)目免抵退稅計(jì)算。納稅人應(yīng)分別核算增值稅即征即退、先征后退項(xiàng)目和出口等其他增值稅應(yīng)稅項(xiàng)目，分別申請(qǐng)享受增值稅即征即退、先征后退和免抵退稅政策。",cat_id:n,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_5f111b93008af.jpg" title="即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖?quot; alt="即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p style="text-indent: 2em;">《國家稅務(wù)總局關(guān)于調(diào)整增值稅即征即退優(yōu)惠政策管理措施有關(guān)問題的公告》（國家稅務(wù)總局公告2011年第60號(hào)）規(guī)定，自2011年12月1日起，調(diào)整增值稅即征即退企業(yè)實(shí)施先評(píng)估后退稅的管理措施，由先評(píng)估后退稅改為先退稅后評(píng)估。隨后，《國家稅務(wù)總局關(guān)于納稅人既享受增值稅即征即退先征后退政策又享受免抵退稅政策有關(guān)問題的公告》（國家稅務(wù)總局公告2011年第69號(hào)，以下簡稱69號(hào)公告）明確了以下相關(guān)內(nèi)容： <\u002Fp><p style="text-indent: 2em;">1.納稅人既有增值稅即征即退、先征后退項(xiàng)目，又有出口等其他增值稅應(yīng)稅項(xiàng)目的，增值稅即征即退和先征后退項(xiàng)目不參與出口項(xiàng)目免抵退稅計(jì)算。納稅人應(yīng)分別核算增值稅即征即退、先征后退項(xiàng)目和出口等其他增值稅應(yīng)稅項(xiàng)目，分別申請(qǐng)享受增值稅即征即退、先征后退和免抵退稅政策。 <\u002Fp><p style="text-indent: 2em;">2.用于增值稅即征即退或者先征后退項(xiàng)目的進(jìn)項(xiàng)稅額無法劃分的，按照下列公式計(jì)算： <\u002Fp><p style="text-indent: 2em;">無法劃分進(jìn)項(xiàng)稅額中用于增值稅即征即退或者先征后退項(xiàng)目的部分＝當(dāng)月無法劃分的全部進(jìn)項(xiàng)稅額×當(dāng)月增值稅即征即退或者先征后退項(xiàng)目銷售額÷當(dāng)月全部銷售額、營業(yè)額合計(jì)。<\u002Fp><p style="text-indent: 2em;">（一）軟件產(chǎn)品增值稅即征即退稅額的計(jì)算：<\u002Fp><p style="text-indent: 2em;">即征即退稅額=當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期軟件產(chǎn)品銷售額×3% 當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期軟件產(chǎn)品銷項(xiàng)稅額-當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額當(dāng)期軟件產(chǎn)品銷項(xiàng)稅額=當(dāng)期軟件產(chǎn)品銷售額×13% “當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額”是指用于生產(chǎn)軟件產(chǎn)品購進(jìn)貨物取得的進(jìn)項(xiàng)稅額，包括當(dāng)期進(jìn)項(xiàng)稅額、上期留抵稅額。<\u002Fp><p style="text-indent: 2em;">（二）嵌入式軟件產(chǎn)品增值稅即征即退稅額的計(jì)算：<\u002Fp><p style="text-indent: 2em;">（1）嵌入式軟件產(chǎn)品增值稅即征即退稅額的計(jì)算方法及公式即征即退稅額=當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額-當(dāng)期嵌入式軟件產(chǎn)品銷售額×3% 當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額=當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額-當(dāng)期嵌入式軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額=當(dāng)期嵌入式軟件產(chǎn)品銷售額×13%.<\u002Fp><p style="text-indent: 2em;">（2）嵌入式軟件產(chǎn)品銷售額的計(jì)算當(dāng)期嵌入式軟件產(chǎn)品銷售額=當(dāng)期嵌入式軟件產(chǎn)品與計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額合計(jì)-當(dāng)期計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額按照下列順序確定：<\u002Fp><p style="text-indent: 2em;">①按納稅人最近同期同類貨物的平均銷售價(jià)格計(jì)算確定；<\u002Fp><p style="text-indent: 2em;">②按其他納稅人最近同期同類貨物的平均銷售價(jià)格計(jì)算確定；<\u002Fp><p style="text-indent: 2em;">③按計(jì)算機(jī)硬件、機(jī)器設(shè)備組成計(jì)稅價(jià)格計(jì)算確定。計(jì)算機(jī)硬件、機(jī)器設(shè)備組成計(jì)稅價(jià)格= 計(jì)算機(jī)硬件、機(jī)器設(shè)備成本×（1+10%）。<\u002Fp>",addtime:"2020\u002F07\u002F04",browse_count:2942,edit_uid:304,is_collect:g,update_time:1594956694,type:o,cover:g,expire_time:g,status:o,time:1593840247,img:"https:\u002F\u002Fal3.acc5.com\u002F_5f111b93008af.jpg",js_addtime:"2020-07-04T13:24:07",up_time:"2020-07-17T11:31:34",cat:{id:n,name:"稅務(wù)"}},next:{id:11114,title:"應(yīng)付職工薪酬包括公司交的社保公積金嗎"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:5590,title:"進(jìn)項(xiàng)稅額轉(zhuǎn)出怎么做會(huì)計(jì)分錄",summary:p,browse_count:57607,addtime:1588133943,url:"\u002Fwenda\u002Fquestion_5590.html",reply:p},{id:2778,title:"如何做進(jìn)項(xiàng)稅額轉(zhuǎn)出會(huì)計(jì)分錄",summary:q,browse_count:51484,addtime:1584156729,url:"\u002Fwenda\u002Fquestion_2778.html",reply:q},{id:4382,title:"什么是進(jìn)項(xiàng)稅和銷項(xiàng)稅",summary:r,browse_count:45049,addtime:1587260660,url:"\u002Fwenda\u002Fquestion_4382.html",reply:r},{id:59,title:"進(jìn)項(xiàng)稅額轉(zhuǎn)出是什么意思",summary:s,browse_count:42305,addtime:1577071828,url:"\u002Fwenda\u002Fquestion_59.html",reply:s},{id:25536,title:"滴滴打車發(fā)票可以抵扣進(jìn)項(xiàng)稅嗎",summary:t,browse_count:35371,addtime:1600220774,url:"\u002Fwenda\u002Fquestion_25536.html",reply:t}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報(bào)考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fm.job5191.cn\u002Fwenda\u002Fquestion_11113.html\",\"appid\":\"1555105112845036\",\"title\":\"即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖醆",\"pubDate\":\"2020-07-04T13:24:07\",\"upDate\":\"2020-07-17T11:31:34\",\"data\":{\"WebPage\":{\"headline\":\"即征即退進(jìn)項(xiàng)稅必須分?jǐn)倖醆",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"1.納稅人既有增值稅即征即退、先征后退項(xiàng)目，又有出口等其他增值稅應(yīng)稅項(xiàng)目的，增值稅即征即退和先征后退項(xiàng)目不參與出口項(xiàng)目免抵退稅計(jì)算。納稅人應(yīng)分別核算增值稅即征即退、先征后退項(xiàng)目和出口等其他增值稅應(yīng)稅項(xiàng)目，分別申請(qǐng)享受增值稅即征即退、先征后退和免抵退稅政策。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_5f111b93008af.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會(huì)計(jì)學(xué)堂\",\"jobTitle\":[\"專注會(huì)計(jì)實(shí)操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:u,uid:u,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_11113.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"15","1",0,"稅",false,"增值稅即征即退進(jìn)項(xiàng)稅額分?jǐn)偅掀诹舻值囊M(jìn)行分?jǐn)倖?,"您好軟件產(chǎn)品即征即退申報(bào)表的進(jìn)來\n項(xiàng)稅額是否要分?jǐn)傄话沩?xiàng)目和即征即退項(xiàng)目進(jìn)項(xiàng)","6",true,6,1,"進(jìn)項(xiàng)稅額轉(zhuǎn)出的分錄是：\r\n借：原材料等科目，\r\n貸：應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）。\r\n借：應(yīng)交稅費(fèi)—應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出），\r\n貸：應(yīng)交稅費(fèi)—未交增值稅。\r\n借：應(yīng)交稅費(fèi)—未交增值稅， \r\n貸：銀行存款。","進(jìn)項(xiàng)稅額轉(zhuǎn)出主要是出現(xiàn)在發(fā)生以下兩種情況：\r\n（1）、納稅人購進(jìn)的貨物及在產(chǎn)品、產(chǎn)成品發(fā)生非正常損失；\r\n（2）、納稅人購進(jìn)的貨物或應(yīng)稅勞務(wù)改變用途，如用于非應(yīng)稅項(xiàng)目、免稅項(xiàng)目或集體福利與個(gè)人消費(fèi)等。\r\n借：庫存商品等（原材料、銷售費(fèi)用），\r\n貸：應(yīng)交稅金—應(yīng)交增值稅（進(jìn)項(xiàng)稅轉(zhuǎn)出）。","進(jìn)項(xiàng)稅指納稅人購進(jìn)貨物或者接受應(yīng)稅勞務(wù)，所支付或者負(fù)擔(dān)的增值稅。\r\n銷項(xiàng)稅指納稅人銷售貨物或者提供應(yīng)稅勞務(wù)，按照銷售額和適用稅率計(jì)算并向購買方收取的增值稅。","進(jìn)項(xiàng)稅額轉(zhuǎn)出是抵扣了不能抵扣的進(jìn)項(xiàng)稅額，所以需要從進(jìn)項(xiàng)稅額里面轉(zhuǎn)出，不能用來抵扣增值稅銷項(xiàng)稅額。比如購進(jìn)的用于職工福利的進(jìn)項(xiàng)稅額1300，如果你認(rèn)證抵扣了這個(gè)發(fā)票，而我國稅法規(guī)定這個(gè)進(jìn)項(xiàng)稅額不能抵扣，抵扣了就需要做進(jìn)項(xiàng)稅額轉(zhuǎn)出1300。","滴滴打車發(fā)票是可以抵扣進(jìn)項(xiàng)稅額的。根據(jù)《財(cái)政部稅務(wù)總局海關(guān)總署關(guān)于深化增值稅改革有關(guān)政策的公告》（財(cái)政部稅務(wù)總局海關(guān)總署公告2019年第39號(hào)）第六條規(guī)定，納稅人購進(jìn)國內(nèi)旅客運(yùn)輸服務(wù)，其進(jìn)項(xiàng)稅額允許從銷項(xiàng)稅額中抵扣。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script src="/_nuxt/5dbbe6c.js" 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