問(wèn)： 某公司收入分為管道收入和銷(xiāo)售自來(lái)水收入。售水收入繳納的是增值稅，管道收入繳納的是營(yíng)業(yè)稅，企業(yè)購(gòu)入流量計(jì)等設(shè)備的進(jìn)項(xiàng)稅能否抵扣？流量計(jì)是焊接在主管道上的其中一項(xiàng)設(shè)備。是根據(jù)增值稅暫行條例第十條第一項(xiàng)“用于非增值稅應(yīng)稅項(xiàng)目的購(gòu)入貨物”進(jìn)行進(jìn)項(xiàng)稅轉(zhuǎn)出呢，還是根據(jù)增值稅實(shí)施細(xì)則第二十一條之規(guī)定允許其抵扣？答： 如果你公司購(gòu)入的流量計(jì)等設(shè)備既用于增值稅應(yīng)稅項(xiàng)目，也用于非增值
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超聲波流量計(jì)實(shí)時(shí)信息，超聲波流量計(jì)資料下載，超聲波流量計(jì)價(jià)格，相信大連索尼卡—流量測(cè)量問(wèn)題輕松解決。
2011年2月8日
購(gòu)入流量計(jì)項(xiàng)稅能否抵扣
Tags: 購(gòu)入流量計(jì)項(xiàng)稅能否抵扣
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