问题已解决
這句話是可以得出納稅人銷售租賃服務(wù)采取預(yù)收款方式的嗎?所以納稅義務(wù)發(fā)生時間為收到預(yù)收款的當天嗎?
FAILED



你好!
可以的,你的理解很對
2020 02/02 11:48

蔣飛老師 

2020 02/02 11:50
根據(jù)財稅「2016」36號附件1第四十五條:(二)納稅人提供租賃服務(wù)采取預(yù)收款方式的,其納稅義務(wù)發(fā)生時間為收到預(yù)收款的當天。

84785037 

2020 02/02 11:55
不是我理解滴,是我做錯了滴,看答案后不理解,才問是不是可以這樣理解,反正我自己做估計是做不出來滴

84785037 

2020 02/02 11:56
謝謝老師

蔣飛老師 

2020 02/02 11:59
你好!
是的,你的理解是對的

84785037 

2020 02/02 12:03
老師,這道題不是在增值稅這章吧?是在小稅種房產(chǎn)稅那章嗎?我找不到
FAILED

蔣飛老師 

2020 02/02 12:17
你好!
是在小稅種房產(chǎn)稅那章“房產(chǎn)稅”
