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漫画连载 管理会计都干啥 之七 - 北京代理记账

漫画连载 管理会计都干啥 之七

2021-09-26上一篇 : |下一篇 :

企业在经营中不可避免会遇到没有发票报销的情况,给税前扣除也带来问题。小编给大家分享共享会计财税60秒栏目的发文“满足这种情况,没有发票也可税前扣除!”,希望能够帮你解决问题。

01.根据规定,对方为依法无需办理税务登记的单位或者从事小额零星经营业务的个人,其支出以税务机关代开的发票或者收款凭证及内部凭证作为税前扣除凭证。

02.个人开具的收据,需载明收款单位名称、个人姓名及身份证号、支出项目、收款金额等相关信息。

03.增值税起征点的适用范围限于个人,个人根据销售额按次纳税的,增值税起征点每次(日)销售额300-500元(含本数)免征增值税。

04.举例:疫情期间,为了保证工作场所安全卫生,巨隆酒业在复工之际在网上购买了一批消毒液380元,无法取得增值税发票

05.综上,巨隆酒业可要求该其卖家提供载明收款单位名称、个人姓名及身份证号、支出项目、收款金额等相关信息的收款凭证作为凭证进项税前扣除。

相关政策文件依据:国家税务总局公告2018年第28号、《增值税暂行条例实施细则》第十七条和第三十七条