小規(guī)模納稅人在籌建期間進項稅額可以抵扣嗎
2023-02-02
小規(guī)模納稅人在籌建期間進項稅額不可以抵扣，小規(guī)模納稅人不抵扣進項稅額。籌建期間是指從企業(yè)被批準籌建之日起至開始生產(chǎn)、經(jīng)營(包括試生產(chǎn)、試營業(yè)之日)的期間。依據(jù)如下:1.根據(jù)《外商投資企業(yè)外國企業(yè)所得稅法...
查看詳情
企業(yè)申請
-
小規(guī)模納稅人企業(yè)所得稅期間費用 (UnexpectedTypeException.java:48) at freemarker.core.NonHashException.(NonHashException.java:49) at freemarker.core.Dot._eval(Dot.java:48) at freemarker.core.Expression.eval(Expression.java:83) at freemarker.core.Dot._eval(Dot.java:41) at freemarker.core.Expression.eval(Expression.java:83) at freemarker.core.Expression.evalAndCoerceToStringOrUnsupportedMarkup(Expression.java:123) at freemarker.core.BuiltInForString.getTargetString(BuiltInForString.java:34) at freemarker.core.BuiltInForString._eval(BuiltInForString.java:29) at freemarker.core.Expression.eval(Expression.java:83) at freemarker.core.DollarVariable.calculateInterpolatedStringOrMarkup(DollarVariable.java:100) at freemarker.core.DollarVariable.accept(DollarVariable.java:63) at freemarker.core.Environment.visit(Environment.java:366) at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:317) at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271) at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:242) at freemarker.core.Environment.visitIteratorBlock(Environment.java:642) at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:107) at freemarker.core.IteratorBlock.accept(IteratorBlock.java:93) at freemarker.core.Environment.visit(Environment.java:366) at freemarker.core.IteratorBlock$IterationContext.executedNestedContentForCollOrSeqListing(IteratorBlock.java:317) at freemarker.core.IteratorBlock$IterationContext.executeNestedContent(IteratorBlock.java:271) at freemarker.core.IteratorBlock$IterationContext.accept(IteratorBlock.java:242) at freemarker.core.Environment.visitIteratorBlock(Environment.java:642) at freemarker.core.IteratorBlock.acceptWithResult(IteratorBlock.java:107) at freemarker.core.IteratorBlock.accept(IteratorBlock.java:93) at freemarker.core.Environment.visit(Environment.java:366) at freemarker.core.Environment$NestedElementTemplateDirectiveBody.render(Environment.java:2900) at com.fastcms.core.web.directive.AbstractInfoListPageDirective.doExecute(AbstractInfoListPageDirective.java:263) at com.fastcms.core.web.directive.InfoPageDirective.execute(InfoPageDirective.java:23) at freemarker.core.Environment.visit(Environment.java:445) at freemarker.core.UnifiedCall.accept(UnifiedCall.java:101) at freemarker.core.Environment.visit(Environment.java:330) at freemarker.core.Environment.visit(Environment.java:336) at freemarker.core.Environment.process(Environment.java:309) at freemarker.template.Template.process(Template.java:384) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.processTemplate(FreeMarkerView.java:368) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.doRender(FreeMarkerView.java:285) at org.springframework.web.servlet.view.freemarker.FreeMarkerView.renderMergedTemplateModel(FreeMarkerView.java:235) at org.springframework.web.servlet.view.AbstractTemplateView.renderMergedOutputModel(AbstractTemplateView.java:167) at org.springframework.web.servlet.view.AbstractView.render(AbstractView.java:303) at org.springframework.web.servlet.DispatcherServlet.render(DispatcherServlet.java:1286) at org.springframework.web.servlet.DispatcherServlet.processDispatchResult(DispatcherServlet.java:1041) at org.springframework.web.servlet.DispatcherServlet.doDispatch(DispatcherServlet.java:984) at org.springframework.web.servlet.DispatcherServlet.doService(DispatcherServlet.java:901) at org.springframework.web.servlet.FrameworkServlet.processRequest(FrameworkServlet.java:970) at org.springframework.web.servlet.FrameworkServlet.doGet(FrameworkServlet.java:861) at javax.servlet.http.HttpServlet.service(HttpServlet.java:621) at org.springframework.web.servlet.FrameworkServlet.service(FrameworkServlet.java:846) at javax.servlet.http.HttpServlet.service(HttpServlet.java:728) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:303) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.tomcat.websocket.server.WsFilter.doFilter(WsFilter.java:52) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:112) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:61) at org.apache.shiro.web.servlet.AdviceFilter.executeChain(AdviceFilter.java:108) at org.apache.shiro.web.servlet.AdviceFilter.doFilterInternal(AdviceFilter.java:137) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.apache.shiro.web.servlet.ProxiedFilterChain.doFilter(ProxiedFilterChain.java:66) at org.apache.shiro.web.servlet.AbstractShiroFilter.executeChain(AbstractShiroFilter.java:449) at org.apache.shiro.web.servlet.AbstractShiroFilter$1.call(AbstractShiroFilter.java:365) at org.apache.shiro.subject.support.SubjectCallable.doCall(SubjectCallable.java:90) at org.apache.shiro.subject.support.SubjectCallable.call(SubjectCallable.java:83) at org.apache.shiro.subject.support.DelegatingSubject.execute(DelegatingSubject.java:383) at org.apache.shiro.web.servlet.AbstractShiroFilter.doFilterInternal(AbstractShiroFilter.java:362) at org.apache.shiro.web.servlet.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:125) at org.springframework.web.filter.DelegatingFilterProxy.invokeDelegate(DelegatingFilterProxy.java:347) at org.springframework.web.filter.DelegatingFilterProxy.doFilter(DelegatingFilterProxy.java:263) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.orm.jpa.support.OpenEntityManagerInViewFilter.doFilterInternal(OpenEntityManagerInViewFilter.java:178) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.RequestContextFilter.doFilterInternal(RequestContextFilter.java:99) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.HttpPutFormContentFilter.doFilterInternal(HttpPutFormContentFilter.java:109) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.HiddenHttpMethodFilter.doFilterInternal(HiddenHttpMethodFilter.java:81) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.web.filter.CharacterEncodingFilter.doFilterInternal(CharacterEncodingFilter.java:197) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.springframework.boot.web.support.ErrorPageFilter.doFilter(ErrorPageFilter.java:117) at org.springframework.boot.web.support.ErrorPageFilter.access$000(ErrorPageFilter.java:61) at org.springframework.boot.web.support.ErrorPageFilter$1.doFilterInternal(ErrorPageFilter.java:92) at org.springframework.web.filter.OncePerRequestFilter.doFilter(OncePerRequestFilter.java:107) at org.springframework.boot.web.support.ErrorPageFilter.doFilter(ErrorPageFilter.java:110) at org.apache.catalina.core.ApplicationFilterChain.internalDoFilter(ApplicationFilterChain.java:241) at org.apache.catalina.core.ApplicationFilterChain.doFilter(ApplicationFilterChain.java:208) at org.apache.catalina.core.StandardWrapperValve.invoke(StandardWrapperValve.java:219) at org.apache.catalina.core.StandardContextValve.invoke(StandardContextValve.java:110) at org.apache.catalina.authenticator.AuthenticatorBase.invoke(AuthenticatorBase.java:444) at org.apache.catalina.core.StandardHostValve.invoke(StandardHostValve.java:169) at org.apache.catalina.valves.ErrorReportValve.invoke(ErrorReportValve.java:104) at org.apache.catalina.valves.AccessLogValve.invoke(AccessLogValve.java:1025) at org.apache.catalina.core.StandardEngineValve.invoke(StandardEngineValve.java:116) at org.apache.catalina.valves.RemoteIpValve.invoke(RemoteIpValve.java:692) at org.apache.catalina.connector.CoyoteAdapter.service(CoyoteAdapter.java:445) at org.apache.coyote.http11.AbstractHttp11Processor.process(AbstractHttp11Processor.java:1137) at org.apache.coyote.AbstractProtocol$AbstractConnectionHandler.process(AbstractProtocol.java:637) at org.apache.tomcat.util.net.JIoEndpoint$SocketProcessor.run(JIoEndpoint.java:317) at java.util.concurrent.ThreadPoolExecutor.runWorker(ThreadPoolExecutor.java:1149) at java.util.concurrent.ThreadPoolExecutor$Worker.run(ThreadPoolExecutor.java:624) at org.apache.tomcat.util.threads.TaskThread$WrappingRunnable.run(TaskThread.java:61) at java.lang.Thread.run(Thread.java:748)