備考關(guān)注：不得抵扣進(jìn)項(xiàng)稅額的公式變化

不得抵扣進(jìn)項(xiàng)稅額的公式變化
    納稅人兼營免稅項(xiàng)目或非應(yīng)稅項(xiàng)目而無法準(zhǔn)確劃分不得抵扣的進(jìn)項(xiàng)稅額的，如果計(jì)算不得抵扣的進(jìn)項(xiàng)稅額，至此次新細(xì)則，變化了三次了：
    1、舊細(xì)則：
    不得抵扣的進(jìn)項(xiàng)稅額＝當(dāng)月全部進(jìn)項(xiàng)稅額×當(dāng)月免稅項(xiàng)目銷售額、非應(yīng)稅項(xiàng)目營業(yè)額合計(jì)/當(dāng)月全部銷售額、營業(yè)額合計(jì)減的進(jìn)項(xiàng)稅額。
    2、財(cái)稅[2005]165號(hào)文：不得抵扣的進(jìn)項(xiàng)稅額＝(當(dāng)月全部進(jìn)項(xiàng)稅額－當(dāng)月可準(zhǔn)確劃分用于應(yīng)稅項(xiàng)目、免稅項(xiàng)目及非應(yīng)稅項(xiàng)目的進(jìn)項(xiàng)稅額)×當(dāng)月免稅項(xiàng)目銷售額、非應(yīng)稅項(xiàng)目營業(yè)額合計(jì)／當(dāng)月全部銷售額、營業(yè)額合計(jì)＋當(dāng)月可準(zhǔn)確劃分用于免稅項(xiàng)目和非應(yīng)稅項(xiàng)目的進(jìn)項(xiàng)稅額
    新細(xì)則第26條：
    不得抵扣的進(jìn)項(xiàng)稅額＝當(dāng)月無法劃分的全部進(jìn)項(xiàng)稅額×當(dāng)月免稅項(xiàng)目銷售額、非增值稅應(yīng)稅勞務(wù)營業(yè)額合計(jì)÷當(dāng)月全部銷售額、營業(yè)額合計(jì)