问题已解决
銷售附帶安裝,簽的的是材料采購合同,單價條款如圖,我們統(tǒng)一把安裝費加進材料款,開13稅點的銷售發(fā)票,安裝的人工費能作為這項銷售業(yè)務的成本嗎,安裝費大概占合同的40%
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您好,可以分兩個合同簽,分別核算就可以適用安裝3%的稅率 從而降低稅負 如果按照你這樣簽是按照13%的稅率來開發(fā)票的
2019 09/10 16:03
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2019 09/10 16:05
不能補簽,只能按這個合同,我們稅負比較好,我們的安裝人工費用能做為這項銷售的成本嗎?是不是符合混合銷售
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2019 09/10 16:06
稅負高
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2019 09/10 16:07
您好,是的 屬于混合銷售 從高適用稅率
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2019 09/10 16:13
因為合同中沒有體現(xiàn)安裝,所以擔心會被認定為單純銷售材料
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2019 09/10 17:00
你好,你剛剛說銷售包安裝的啊
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2019 09/10 17:07
是的,我們實際是銷售加安裝,但是合同沒有體現(xiàn)安裝,簽的就是材料銷售合同
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2019 09/10 17:11
您好,那這會導致你們材料利潤過高了
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2019 09/10 17:18
是的,所以我們實際有安裝人工費能做成本嗎?
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2019 09/10 17:19
或者讓項目部出個證明可以嗎?
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2019 09/10 17:29
您好,可以讓項目部或者簽個補充協(xié)議都可以的
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2019 09/10 17:37
謝謝老師,那我們讓對方項目部出個證明吧,就寫明有安裝服務,或者有安裝驗收單可以嗎?
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2019 09/10 18:06
你好,這樣是可以的
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