目前,粮食企业对政策性经营和商业性经营虽按两条线分别核算,但有时为了平抑市场物价和其他原因,政策性粮油与商业性粮油仍需相互转移。遇到这种情况时,税务部门一般要求按照《增值税暂行条例实施细则》第23条规定的公式计算不得抵扣的进项税额,由于上述公式中的销售额是采用上年数、上月数还是当月数可由税务机关确定,加之公式本身存在问题,其计算结果很难合理。为此,笔者结合工作实际,提出三种具体计算方法如下,供研究和参考。 一、全部价税分离法 1、购进粮油时,不论以后销售是否免税,均按税法规定计算进项税额。进项税额=粮油购价×税率。 At present, although grain companies calculate their policy operations and commercial operations on two separate lines, policy-based grain, oil, and commercial grains and oils still need to be transferred to each other in order to stabilize market prices and other reasons. In this case, the taxation department generally requires that the input tax amount that cannot be deducted be calculated according to the formula provided in Article 23 of the Implementation Regulations of the VAT Provisions, because the sales amount in the above formula is based on the previous year, the previous month, or When the number of months can be determined by the tax authorities, and the formula itself has problems, its calculation results are difficult to be reasonable. For this reason, the author puts forward three specific calculation methods as follows for practical research and reference. First, the entire price tax separation method 1, when purchasing grain and oil, regardless of whether the future sales are tax-free, are calculated according to the tax law input tax amount. Input tax = grain and oil purchase price × tax rate.