问题
单项选择题
生产性企业向境外投资的外购的二手设备应退税额按( )计算。
A.核定金额
B.市场上相关产品的价格
C.公允价值
D.发票上注明的金额
答案
参考答案:D
解析: 生产性企业向境外投资的外购的二手设备,凭取得的外购二手设备的普通发票或增值税专用发票,按发票上注明的金额,计算二手设备的应退税额并申报退税。
生产性企业向境外投资的外购的二手设备应退税额按( )计算。
A.核定金额
B.市场上相关产品的价格
C.公允价值
D.发票上注明的金额
参考答案:D
解析: 生产性企业向境外投资的外购的二手设备,凭取得的外购二手设备的普通发票或增值税专用发票,按发票上注明的金额,计算二手设备的应退税额并申报退税。
选择句子补全对话。 | |
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