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      會計實訓:增值稅稅率4月1日起調整,發票如何開?

      來源:環球網校 發布時間:2019-04-09 08:38:25 點擊量: 分享:

      近日,有網友留言咨詢,3月份的業務需要在4月份補開發票怎么辦,取得發票的票面稅率欄次填寫錯誤應該如何處理等等。對于這些問題,12366納稅服務熱線都及時作了解答,一起來看看吧。

      1.增值稅一般納稅人購進國內旅客運輸服務,能否抵扣進項稅額?

      答:可以。自2019年4月1日起,增值稅一般納稅人購進國內旅客運輸服務,其進項稅額允許從銷項稅額中抵扣。

      2.增值稅一般納稅人購進國際旅客運輸服務,能否抵扣進項稅額?

      答:不能。納稅人提供國際旅客運輸服務,適用增值稅零稅率或免稅政策。相應地,購買國際旅客運輸服務不能抵扣進項稅額。

      3.是否只有注明旅客身份信息的客票,才能作為進項稅抵扣憑證?

      答:是的。按照《財政部 稅務總局 海關總署關于深化增值稅改革有關政策的公告》(財政部 稅務總局 海關總署公告2019年第39號)的規定,目前暫允許注明旅客身份信息的航空運輸電子客票行程單、鐵路車票、公路和水路等其他客票,作為進項稅抵扣憑證。

      4.增值稅一般納稅人購進國內旅客運輸服務,可以作為進項稅額抵扣的憑證有哪些種類?

      答:增值稅一般納稅人購進國內旅客運輸服務,可以作為進項稅額抵扣的憑證有:增值稅專用發票、增值稅電子普通發票,注明旅客身份信息的航空運輸電子客票行程單、鐵路車票以及公路、水路等其他客票。

      5.增值稅一般納稅人購進國內旅客運輸服務取得增值稅電子普通發票的,如何計算進項稅額?

      答:增值稅一般納稅人購進國內旅客運輸服務取得增值稅電子普通發票的,進項稅額為發票上注明的稅額。

      6.增值稅一般納稅人購進國內旅客運輸服務取得航空運輸電子客票行程單的,如何計算進項稅額?

      答:取得注明旅客身份信息的航空運輸電子客票行程單的,按照下列公式計算進項稅額:

      航空旅客運輸進項稅額=(票價+燃油附加費)÷(1+9%)×9%

      7.增值稅一般納稅人購進國內旅客運輸服務取得鐵路車票的,如何計算進項稅額?

      答:取得注明旅客身份信息的鐵路車票的,按照下列公式計算進項稅額:

      鐵路旅客運輸進項稅額=票面金額÷(1+9%)×9%

      8.增值稅一般納稅人購進國內旅客運輸服務取得公路、水路等客票的,如何計算進項稅額?

      答:取得注明旅客身份信息的公路、水路等客票的,按照下列公式計算進項稅額:

      公路、水路旅客運輸進項稅額=票面金額÷(1+3%)×3%

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