A.主談人應(yīng)當(dāng)在約談?dòng)涗浬虾炞?br /> B.記錄人應(yīng)當(dāng)在約談?dòng)涗浬虾炞?br /> C.被約談人應(yīng)當(dāng)在約談?dòng)涗浬虾炞帧河?br /> D.改動(dòng)之處應(yīng)當(dāng)由被約談人認(rèn)可并壓印
A.以出口貨物報(bào)關(guān)單〈出口退稅專用〉上的出口日期 B.以最后一批出境貨物備案清單上的出口日期 C.出口發(fā)票開具日期 D.運(yùn)入保稅區(qū)的日期
A.當(dāng)期允許抵扣農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額=當(dāng)期主營業(yè)務(wù)成本×農(nóng)產(chǎn)品耗用率×扣除率/(1+扣除率) B.當(dāng)期允許抵扣農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額=當(dāng)期農(nóng)產(chǎn)品耗用數(shù)量×農(nóng)產(chǎn)品平均購買單價(jià)×扣除率/(1+扣除率) C.當(dāng)期允許抵扣農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額=當(dāng)期銷售農(nóng)產(chǎn)品數(shù)量/(1-損耗率)×農(nóng)產(chǎn)品平均購買單價(jià)×13%/(1+13%) D.當(dāng)期允許抵扣農(nóng)產(chǎn)品增值稅進(jìn)項(xiàng)稅額=當(dāng)期耗用農(nóng)產(chǎn)品數(shù)量×農(nóng)產(chǎn)品平均購買單價(jià)×13%/(1+13%)