题型:问答题 简答题 根据增值税法律制度的有关规定,下列外购项目中,可以作为进项税额从销项税额中抵扣的是()。A.外购小规模纳税人销售的货物,取得普通发票注明的销售额换算的增值税B.外购免税农产品,收购凭证上注明价款乘以法定扣除率C.外购生产用设备,运输单位开具的普通发票D.外购用于生产免税货物的原材料,增值税专用发票注明的增值税 查看答案
题型:问答题 简答题 Suzy bought groceries including some tinned food from Evergreen Supermarket for R800 on credit. On opening a tin of sardines a few days later she found them unfi t for human consumption and threw them away. When Evergreen Supermarket sent her an invoice of R800, she deducted R30, being the cost of the tin of sardines and sent in a cheque for R770 ‘in full settlement of their invoice’. She explained in the covering letter why she had deducted R30.Evergreen Supermarket banked her cheque and claimed the balance of R30 from Suzy, saying that they did not believe her story.Required:Advise Suzy. (10 marks) 查看答案