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购买设备不仅仅抵扣增值税,还能抵企业所得税

发布日期:2019/7/11 14:26:45   浏览次数:0 次   作者:qy
看看这些案例,购买设备不仅仅抵扣增值税,还能抵企业所得税

  购置设备取得专票抵扣增值税

彩宝贝   BIRU:

  YIJIAGONGSIGOUZHISHENGCHANSHEBEI,RUOSHIQUDEZENGZHISHUIZHUANYONGFAPIAO,JIUKEYIDIKOUZENGZHISHUI。

彩宝贝   JIE:GUDINGZICHAN-SHEBEI 100WANYUAN

  YINGJIAOSHUIFEI-YINGJIAOZENGZHISHUI-JINXIANGSHUIE 13WANYUAN

  DAI:YINXINGCUNKUAN 113WANYUAN

 初次购置数控专用设备允许全额抵减增值税

彩宝贝   BIRU:

  YIJIAYIBANNASHUIRENGONGSICHUCIGOUMAIZENGZHISHUISHUIKONGXITONGZHUANYONGSHEBEIZHIFU200YUAN,JIAONADEJISHUWEIHUFEI280YUAN,HEJI480YUAN。

  JIE:GUANLIFEIYONG-BANGONGFEI 480YUAN

  DAI:YINXINGCUNKUAN 480YUAN

  QUANEDIJIANDEFENLU:

  JIE:YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(JIANMIANSHUIKUAN)480YUAN

彩宝贝   DAI:GUANLIFEIYONG-BANGONGFEI 480YUAN

  参考1:

  CAIHUI[2016]22HAOWENDIERTIAOZHANGWUCHULIDI(JIU)GUIDING:QIYECHUCIGOUMAIZENGZHISHUISHUIKONGXITONGZHUANYONGSHEBEIZHIFUDEFEIYONGYIJIJIAONADEJISHUWEIHUFEIYUNXUZAIZENGZHISHUIYINGNASHUIEZHONGQUANEDIJIANDE,ANGUIDINGDIJIANDEZENGZHISHUIYINGNASHUIE,JIEJI“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI(JIANMIANSHUIKUAN)”KEMU(XIAOGUIMONASHUIRENYINGJIEJI“YINGJIAOSHUIFEI——YINGJIAOZENGZHISHUI”KEMU),DAIJI“GUANLIFEIYONG”DENGKEMU。

  参考2:

彩宝贝   《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUZENGZHISHUISHUIKONGXITONGZHUANYONGSHEBEIHEJISHUWEIHUFEIYONGDIJIANZENGZHISHUISHUIEYOUGUANZHENGCEDETONGZHI》(CAISHUI〔2012〕15HAO)GUIDING:

  ZI2011NIAN12YUE1RIQI,ZENGZHISHUINASHUIRENGOUMAIZENGZHISHUISHUIKONGXITONGZHUANYONGSHEBEIZHIFUDEFEIYONGYIJIJIAONADEJISHUWEIHUFEI(YIXIACHENGERXIANGFEIYONG)KEZAIZENGZHISHUIYINGNASHUIEZHONGQUANEDIJIAN。

  GOUZHISHEBEISHIYONGZHONGDEZHEJIUFEIKEYIDIQIYESUODESHUI

 比如:

  GONGSIGOUZHIDESHENGCHANSHEBEICONGCIYUEQIANYUEZHEJIUJIRUCHENGBENHUOZHEFEIYONG,DIJIANLEDANGQILIRUN,CONGERDILEQIYESUODESHUI。

  JIE:GUANLIFEIYONG-ZHEJIUFEI 10WANYUAN

  DAI:LEIJIZHEJIU 10WANYUAN

 参考1:

  《QIYEHUIJIZHUNZEDI4HAO——GUDINGZICHAN》YINGYONGZHINAN:GUDINGZICHANYINGDANGANYUEJITIZHEJIU,DANGYUEZENGJIADEGUDINGZICHAN,DANGYUEBUJITIZHEJIU,CONGXIAYUEQIJITIZHEJIU;DANGYUEJIANSHAODEGUDINGZICHAN,DANGYUERENGJITIZHEJIU,CONGXIAYUEQIBUJITIZHEJIU。

 参考2:

彩宝贝   GENJU《QIYESUODESHUIFASHISHITIAOLI》DEXIANGGUANGUIDING:

  DIWUSHIJIUTIAOGUIDING:GUDINGZICHANANZHAOZHIXIANFAJISUANDEZHEJIU,ZHUNYUKOUCHU。

  QIYEYINGDANGZIGUDINGZICHANTOURUSHIYONGYUEFENDECIYUEQIJISUANZHEJIU;TINGZHISHIYONGDEGUDINGZICHAN,YINGDANGZITINGZHISHIYONGYUEFENDECIYUEQITINGZHIJISUANZHEJIU。

彩宝贝   QIYEYINGDANGGENJUGUDINGZICHANDEXINGZHIHESHIYONGQINGKUANG,HELIQUEDINGGUDINGZICHANDEYUJIJINGCANZHI。GUDINGZICHANDEYUJIJINGCANZHIYIJINGQUEDING,BUDEBIANGENG。

彩宝贝   XINGOUZHIDANJIA500WANYUANNEIDESHEBEIYUNXUYICIXINGDIQIYESUODESHUI

  比如:

彩宝贝   YIJIAGONGSI2019NIANDIYIJIEDUGOUZHISHENGCHANSHEBEI,RUOSHIQUDEZENGZHISHUIZHUANYONGFAPIAO,JIUKEYIDIKOUZENGZHISHUI,TONGSHIYOUYUBUCHAOGUO500WANYUAN,YUNXUJIDUQIYESUODESHUISHENBAOSHIYICIXINGSHUIQIANKOUCHU,DIQIYESUODESHUI。

彩宝贝   JIE:GUDINGZICHAN-SHEBEI 100WANYUAN

  YINGJIAOSHUIFEI-YINGJIAOZENGZHISHUI-JINXIANGSHUIE 13WANYUAN

  DAI:YINXINGCUNKUAN 113WANYUAN

  JIARUODIYIJIDULIRUNZONGE180WANYUAN,ZEQIYESUODESHUI=(180WANYUAN-100WANYUAN)*25%=20WANYUAN

  XINGOUZHISHEBEIYUNXUJIASUZHEJIUHUOZHESUODUANZHEJIUNIANXIANKUODADAOSUOYOUZHIZAOYE

  比如:

  YIJIAQIYESHUYUSHENGCHANZHIZAOSULIAOZHIPINDEGONGCHANG,MUQIANQIYEZAI2019NIAN1YUEFENGOUJINYITAOLIUSHUIXIANSHENGCHANSHEBEIBUHANSHUIMAIJIA1200WANYUAN。2019NIANDUYUJISHIXIANLIRUNZONGE400WANYUAN。

彩宝贝   (1)RUOSHIANZHAO10NIANZAIZHEJIU(BUKAOLVJINGCANZHI)

  MEINIANZHEJIUFEI=1200WANYUAN/10NIAN=120WANYUAN

  2019NIANDUYOUYU1YUEFENGOURUCONG2YUEFENKAISHIZHEJIU

  2019NIANQUANNIAN11GEYUEZHEJIU=110WANYUAN

  (2)RUOSHIANZHAO6NIANZAIZHEJIU(BUKAOLVJINGCANZHI)

彩宝贝   MEINIANZHEJIUFEI=1200WANYUAN/6NIAN=200WANYUAN

  2019NIANDUYOUYU1YUEFENGOURUCONG2YUEFENKAISHIZHEJIU

彩宝贝   2019NIANQUANNIAN11GEYUEZHEJIU=183WANYUAN

  总结:

彩宝贝   SUODUANZHEJIUNIANXIANMEINIANDUOZHEJIU==183WANYUAN-110WANYUAN=73WANYUAN

彩宝贝   JIESHUI=73WANYUAN*25%=18.25WANYUAN

  参考1:

  《CAIZHENGBU SHUIWUZONGJUGUANYUKUODAGUDINGZICHANJIASUZHEJIUYOUHUIZHENGCESHIYONGFANWEIDEGONGGAO》(CAIZHENGBUSHUIWUZONGJUGONGGAO 2019 NIANDI 66 HAO )

彩宝贝   YI、ZI2019NIAN1YUE1RIQI,SHIYONG《CAIZHENGBU GUOJIASHUIWUZONGJUGUANYUWANSHANGUDINGZICHANJIASUZHEJIUQIYESUODESHUIZHENGCEDETONGZHI》(CAISHUI〔2014〕75HAO)HE《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUJINYIBUWANSHANGUDINGZICHANJIASUZHEJIUQIYESUODESHUIZHENGCEDETONGZHI》(CAISHUI〔2015〕106HAO)GUIDINGGUDINGZICHANJIASUZHEJIUYOUHUIDEXINGYEFANWEI,KUODAZHIQUANBUZHIZAOYELINGYU。

  参考2:

彩宝贝   CAISHUI(2014)75HAOGUIDING:DUISHENGWUYAOPINZHIZAOYE,ZHUANYONGSHEBEIZHIZAOYE,TIELU、CHUANBO、HANGKONGHANGTIANHEQITAYUNSHUSHEBEIZHIZAOYE,JISUANJI、TONGXINHEQITADIANZISHEBEIZHIZAOYE,YIQIYIBIAOZHIZAOYE,XINXICHUANSHU、RUANJIANHEXINXIJISHUFUWUYEDENG6GEXINGYEDEQIYE2014NIAN1YUE1RIHOUXINGOUJINDEGUDINGZICHAN,KESUODUANZHEJIUNIANXIANHUOCAIQUJIASUZHEJIUDEFANGFA。

  参考3:

  CAISHUI(2015)106HAOGUIDING:DUIQINGGONG、FANGZHI、JIXIE、QICHEDENGSIGELINGYUZHONGDIANXINGYEDEQIYE2015NIAN1YUE1RIHOUXINGOUJINDEGUDINGZICHAN,KEYOUQIYEXUANZESUODUANZHEJIUNIANXIANHUOCAIQUJIASUZHEJIUDEFANGFA。

  GOUZHIYONGYUHUANBAO、JIENENGJIESHUI、ANQUANDENGZHUANYONGSHEBEIYUNXUDIQIYESUODESHUI

 比如:

彩宝贝   YIJIAGONGSIGOUZHISHENGCHANSHEBEIZHUANMENYONGYUHUANBAO,RUOSHIQUDEZENGZHISHUIZHUANYONGFAPIAO,JIUKEYIDIKOUZENGZHISHUI。

  JIE:GUDINGZICHAN-SHEBEI 100WANYUAN

  YINGJIAOSHUIFEI-YINGJIAOZENGZHISHUI-JINXIANGSHUIE 13WANYUAN

  DAI:YINXINGCUNKUAN 113WANYUAN

  提醒:

  GAIZHUANYONGSHEBEIDETOUZIEDE10%KEYICONGQIYEDANGNIANDEYINGNASHUIEZHONGDIMIAN,YEJIUSHIDANGNIANKEYIDIJIANQIYESUODESHUI10WANYUAN,DANGNIANBUZUDIMIANDE,KEYIZAIYIHOU5GENASHUINIANDUJIEZHUANDIMIAN。

  参考1:

  《QIYESUODESHUIFA》DISANSHISITIAO QIYEGOUZHIYONGYUHUANJINGBAOHU、JIENENGJIESHUI、ANQUANSHENGCHANDENGZHUANYONGSHEBEIDETOUZIE,KEYIANYIDINGBILISHIXINGSHUIEDIMIAN。

  参考2:

  《QIYESUODESHUIFASHISHIXIZE》DIYIBAITIAO QIYESUODESHUIFADISANSHISITIAOSUOCHENGSHUIEDIMIAN,SHIZHIQIYEGOUZHIBINGSHIJISHIYONG《HUANJINGBAOHUZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》、《JIENENGJIESHUIZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》HE《ANQUANSHENGCHANZHUANYONGSHEBEIQIYESUODESHUIYOUHUIMULU》GUIDINGDEHUANJINGBAOHU、JIENENGJIESHUI、ANQUANSHENGCHANDENGZHUANYONGSHEBEIDE,GAIZHUANYONGSHEBEIDETOUZIEDE10%KEYICONGQIYEDANGNIANDEYINGNASHUIEZHONGDIMIAN;DANGNIANBUZUDIMIANDE,KEYIZAIYIHOU5GENASHUINIANDUJIEZHUANDIMIAN。

  参考3:

  GENJU《GUOJIASHUIWUZONGJUGUANYUFABUXIUDINGHOUDE〈QIYESUODESHUIYOUHUIZHENGCESHIXIANGBANLIBANFA〉DEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI23HAO)DEGUIDING,“GOUZHIYONGYUHUANJINGBAOHU、JIENENGJIESHUI、ANQUANSHENGCHANDENGZHUANYONGSHEBEIDETOUZIEANYIDINGBILISHIXINGSHUIEDIMIAN”YOUHUIZHENGCEYINGDANGZAI“HUIJIAOXIANGSHOU”,JIDUYUJIAOSHIBUDEXIANGSHOU。