外购固定资产的进项税额为什么可以抵扣

2025-03-24 06:36:17
推荐回答(3个)
回答1:

在2009年前,中国实行的是生产型消费税,当时的固定资产进项税是不可抵扣的,后变更为消费型增值税,可以抵扣了。从企业经营来看,可以抵扣比不能抵扣来说,企业得资金负担可以更轻,可以抵扣了嘛,只是不含税价格记入固定资产成本,慢慢折旧,这样的折旧额更低,企业的税前利润相对扣的少了,利润变多了,变相多交了所得税,也让企业获得更好的企业价值增值。当然,这也有助于固定资产的卖方,比如设备制造商的销售,或者说有助于了更加透明的销售,固定了税源。

回答2:

其实
创立“增值税”
这一税种时,
理论上
采购固定资产

进项税
就是
应该可以抵扣的。
而我国
直到
2009年
之前,
一直施用的是“生产型”增值税,即
固定资产
进项税
不得抵扣。
从2009年开始,
我国将
“生产型”增值税
调整为“消费型”增值税。
“消费型”增值税
就是
进项税
可以
抵扣的。
为什么

改成
“消费型”?
因为“生产型”
增值税
存在着
弊病,即“重复纳税”。
这么说吧,
固定资产的
销售方
,在出售
固定资产
时,
缴纳了
增值税;
采购方
买到
固定资产,
进项税
不予抵扣,这
相当于
买卖
双方

纳了
增值税。
这里就
重复征税了。
这对
企业来说,是不合理的。

增值税
最终
总要转嫁给
消费者,
这势必会
加重
消费者的
负担。
所以
要改成
相对合理的
“消费型”增值税。

回答3:

只要你的固定资产是可以抵扣的,你的固定资产的运费也是可以抵扣的。
这个要视你固定资产的是否可抵扣决定的。

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