四肖三期内3必出一期中精准四肖JINTIANLAIXUEXIYIXIABUDONGCHANXIANGGUANSHUIWU

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問:公司發生房屋裝修費用進項稅額可以一次性抵扣嗎?

四肖三期内3必出一期中精准四肖DA:2019NIAN4YUE1RIQI,SUOYOUNASHUIRENQUDEBUDONGCHANHUOZHEBUDONGCHANZAIJIANGONGCHENGDEJINXIANGSHUIEDOUBUZAIFEN2NIANDIKOU;2019NIAN3YUE31RIQIANSHANGWEIDIKOUDEDAIDIKOUJINXIANGSHUIE,KECONG2019NIAN4YUESUOSHUQIKAISHI,ZIXINGXUANZESHENBAOYUEFENCONGXIAOXIANGSHUIEZHONGDIKOU;XIUSHANYUANYOUBANGONGLOU,GOUJINCAILIAO、SHEBEI、ZHONGYANGKONGDIAODENG,ZENGJIABUDONGCHANYUANZHI50%YISHANGDEYEKEYICIXINGDIKOU;BUXUYAODAOSHUIWUJIGUANBEIAN,XUANZEZIXINGSHENBAODIKOUJIKE。

問:我單位2018年6月購入一層寫字樓,取得增值稅專用發票,購入寫字樓的不動產進項稅額在2018年7月申報抵扣了60%,在今年哪個月份就能夠申報抵扣剩下的40%?
四肖三期内3必出一期中精准四肖 答:尚未抵扣完畢的待抵扣進項稅額,可自2019年4月稅款所屬期起從銷項稅額中抵扣。

問:我單位2019年1月購入一層寫字樓,取得增值稅專用發票,當前尚有購入寫字樓的不動產進項稅額40%未抵扣,我單位能否在2019年8月申報抵扣剩下的40%不動產進項稅額。

四肖三期内3必出一期中精准四肖DA:KEYI,SHANGWEIDIKOUWANBIDEDAIDIKOUJINXIANGSHUIE,KEZI2019NIAN4YUESHUIKUANSUOSHUQIQI,ZENGZHISHUIYIBANNASHUIRENZIXINGXUANZESHENBAOYUEFENCONGXIAOXIANGSHUIEZHONGDIKOU。

問:我單位2019年4月對原有廠房進行修繕改造,增加不動產原值超過50%,為本次修繕購進的材料、設備、中央空調等進項稅額,還需要分兩年抵扣嗎?
答:不需要,自2019年4月1日起,增值稅一般納稅人取得不動產的進項稅額不再分兩年抵扣。

問:不動產一次性抵扣報表如何填寫?

DA:GENJU《CAIZHENGBUSHUIWUZONGJUHAIGUANZONGSHUGUANYUSHENHUAZENGZHISHUIGAIGEYOUGUANZHENGCEDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUHAIGUANZONGSHUGONGGAO2019NIANDI39HAO)DIWUTIAOGUIDING,ZI2019NIAN4YUE1RIQI,NASHUIRENQUDEBUDONGCHANHUOZHEBUDONGCHANZAIJIANGONGCHENGDEJINXIANGSHUIEBUZAIFEN2NIANDIKOU。

YI、ZAIBANLI2019NIAN4YUESHUIKUANSUOSHUQIBUDONGCHANJINXIANGSHUIEDIKOUDENASHUISHENBAOSHI,YINGJIANGGOURUBUDONGCHANQUDEDEZENGZHISHUIZHUANYONGFAPIAOFENSHU,YIJIZHUANYONGFAPIAOSHANGZHUMINGDEJINE、SHUIETIANRU《ZENGZHISHUINASHUISHENBAOBIAOFULIEZILIAO(ER)》DI2XING“QIZHONG:BENQIRENZHENGXIANGFUQIEBENQISHENBAODIKOU”DEDUIYINGLANCI;

ER、HUANXUJIANGSHANGSHUNEIRONGTIANRUBENBIAODI9XING“(SAN)BENQIYONGYUGOUJIANBUDONGCHANDEKOUSHUIPINGZHENG”DEDUIYINGLANCI。

四肖三期内3必出一期中精准四肖4YUE1RIQIANGOURUDEBUDONGCHAN,SHANGWEIDIKOUWANBIDEDAIDIKOUJINXIANGSHUIE,ANZHAO《GUOJIASHUIWUZONGJUGUANYUDIAOZHENGZENGZHISHUINASHUISHENBAOYOUGUANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2019NIANDI15HAO)GUIDING:JIEZHI2019NIAN3YUESHUIKUANSUOSHUQI,《GUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANHOUZENGZHISHUINASHUISHENBAOYOUGUANSHIXIANGDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2016NIANDI13HAO)FUJIAN1ZHONG《ZENGZHISHUINASHUISHENBAOBIAOFULIEZILIAO(WU)》DI6LAN“QIMODAIDIKOUBUDONGCHANJINXIANGSHUIE”DEQIMOYUE,KEYIZIBENGONGGAOSHIXINGHOUJIEZHUANTIANRU《ZENGZHISHUINASHUISHENBAOBIAOFULIEZILIAO(ER)》DI8bLAN“QITA”。

四肖三期内3必出一期中精准四肖BENWENYOUCAISHUIZHINANGTUAN(ID:shuizhinang)ZHENGLIFABU,NEIRONGLAIYUAN:12366NASHUIFUWUZHONGXIN、GUOJIASHUIWUZONGJU、LIAONINGSHUIWU。RUYOUQINQUANQINGLIANXISHANCHU,YINYONGQINGZHUMINGYISHANGXINXI。