【正文】 .........................................................28 增值稅 基礎(chǔ)知識(shí)問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 2 四、增值稅應(yīng)納稅額計(jì)算 .............................................................................................28 納稅人增值稅應(yīng)納稅額計(jì)算 ..........................................................................28 .............................................................................28 ..........................................................................29 五、關(guān)于增值稅 計(jì)稅銷售額和價(jià)外費(fèi)用若干問題 .......................................................29 ..........................................................................29 ............................................30 ............................................30 、車輛購置稅、牌照費(fèi)征稅問題 ................................................30 ？ ..............................................................30 .....................31 ...................................................31 ..........................................................................31 ..................................................................31 、車間生產(chǎn)自產(chǎn)自用建筑材料征收增值稅問題 ..........32 ..................................................................32 .............................................................................32 、還本銷售方式征收增值稅問題 ...................................................33 ..........................................................................33 ..........................................................................33 ..........................................................................33 .....................................................................................34 .....................................................................................35 六、關(guān)于增值稅進(jìn)項(xiàng)稅額準(zhǔn)予抵扣若干問題 ...............................................................35 .......................................................35 增值稅 基礎(chǔ)知識(shí)問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 3 ...........................................................35 .........................36 高農(nóng)產(chǎn)品進(jìn)項(xiàng)稅抵扣率 .............................................................................36 ..............................................................36 .........................36 ..........................................................................37 ..............................................................37 ...........................................................37 ......................................................................38 ........................................................................................39 ...................................................39 .............................39 ...........................................................39 ..............................................................40 ............................................40 .......................................................40 、倒閉、解散、停業(yè)后增值稅留抵稅額處理問題 .........................41 七、運(yùn)輸發(fā)票抵扣問題 ................................................................................................41 58..增值稅一般納稅人運(yùn)輸發(fā)票抵扣進(jìn)項(xiàng)稅額管理 ..................................................41 抵扣 .............................41 般納稅人貨運(yùn)發(fā)票掃描認(rèn)證信息采集錄入方式 ................................................42 ......................................................................44 運(yùn)費(fèi)金額的具體范圍 ..........................................................................44 ..............................................................44 .................................................................................45 增值稅 基礎(chǔ)知識(shí)問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 4 費(fèi)與開具抵扣憑證的銷貨單位一致問題 ............................................45 ....................................46 ......................................................................46 ................................................46 ..................................................................46 ...................................................46 ..........................................................................47 、超重費(fèi)、到付運(yùn)費(fèi)和轉(zhuǎn)運(yùn)費(fèi)抵扣問題 ....................................47 ..................................................................48 .....................................................................................48 .............................................................................48 ..............................................................49 ..........................................................................49 ............................................49 、購買貨物所支付的郵寄費(fèi)進(jìn)項(xiàng)稅額抵扣問題 ............................................50 ................................................50 ........................................................................................50 八、廢舊物資抵扣問題 ................................................................................................50 .............................................................................50 .......................................................51 ...........................................................51 （廢）料銷售管理 ..........................................................................52 .......................................................52 .......................................................52 .......................................................53 增值稅 基礎(chǔ)知識(shí)問答庫 （ 20xx 年 5 月） 清遠(yuǎn)市國家稅務(wù)局 稅政管理科 編制 5 ......................................................................54 ........................................................................................54 ........................................................................................57 九、增值稅納稅義務(wù)時(shí)間和納稅期限 ..........................................................................57 ...........