注册会计师-税第04讲增值税抵扣、税收优惠考点三增值税抵扣&税收优惠专业词汇接受应税劳务：Receivetaxableservice负担的：Borne注明：Indicate增值税扣税凭证：VATcreditdocument进口增值税专用缴款书：ImportVATpaymentreceipt可抵扣的进项税：Deductibleinputtax非正常损失：Abnormalloss消费：Consume小规模纳税人：Small-scaletaxpayers简易方法：Simplifiedmethod调整：Adjustment放弃：Giveup重点、难点讲解增值税抵扣一、下列增值税扣税凭证注明的进项税额准予从销项税额中抵扣：Ⅰ.Theamountofinputtaxthatcanbedeductedfromtheoutputtax,whichshallberestricted（一）从销售方取得的增值税专用发票上注明的增值税额。VATindicatedonthespecialVATinvoicesobtainedfromthesellers；（二）税控机动车销售统一发票上注明的增值税额。VATindicatedontheunifiedinvoiceforthesaleoftaxcontrolledmotorvehicles（三）从海关取得的海关进口增值税专用缴款书上注明的增值税额。VATindicatedontheimportVATpaymentreceiptsobtainedfromthecustomsoffice.（四）从税务机关或扣缴义务人取得的完税凭证上注明的增值税额。VATindicatedonthetaxpaymentreceiptsobtainedfromtaxauthoritiesorwithholdingagents.（五）购进农产品（核定扣除情况除外），除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和扣除率计算的进项税额。Theinputtaxforthepurchasingofagriculturalproducts（excludingthecaseofdeductionverifiedanddetermined）iscalculatedbasedonadeemeddeductionrateontheactualpurchasingprice,exceptobtainingthespecialVATinvoiceorcustomsimportVATpaymentreceipt.一般农产品进项税额计算公式：进项税额＝买价×扣除率Inputtax＝Purchasingprice×Deductionrate二、纳税人购进货物、劳务、服务、无形资产、不动产，取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，其进项税额不得从销项税额中抵扣。Ⅱ.Wheretaxpayerspurchasegoods,laborservices,services,intangibleassets,realesta第1考前精准押题微信：2977945028注册会计师-税obtainedVATcreditdocumentdoesnotcompliancewithrulesoflaw,administrativeregulationsorrelevantprovisionsofthecompetentdepartmentundertheStateCouncil,inputtaxshall三、下列项目的进项税额不得从销项税额中抵扣...
