某试点运输企业2012年12月购入一辆车辆作为运输工具(折旧年限4年),车辆不含税价

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问题:

某试点运输企业2012年12月购入一辆车辆作为运输工具(折旧年限4年),车辆不含税价格为30万元,增值税专用发票上注明的增值税款为5.1万元,企业对增值税发票进行了认证抵扣。2015年1月,由于经营需要,运输企业将该车辆转为员工提供福利使用。则应转出进项税额()

A、5.1万元

B、3.06万元

C、2.55万元

D、0

考点:治税和纳税服务考试治税和纳税服务考试题库
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