问题已解决
公司食堂充值飯卡的稅率是多少



你好,如果只是充值不繳納增值稅的
2020 02/05 14:00

84784979 

2020 02/05 14:32
如果不是充值,是外來人員在我們公司食堂消費(fèi)的稅率是多少啦?我們公司是一般納稅人

小惑老師 

2020 02/05 15:02
屬于提供餐飲服務(wù),稅率為6%

84784979 

2020 02/06 08:08
1、我們公司的經(jīng)營范圍其中有一項(xiàng)是:機(jī)構(gòu)餐飲服務(wù)(為某一單位提供餐飲服務(wù)),但不是主營業(yè)務(wù)
2、我們公司是一般納稅人
問題:
為某一單位員工充值飯卡100元
1、這100元是含稅還是不含稅?
2、是簡易計(jì)稅嗎?
3、還有我看以前會計(jì)做賬用的是3%的稅率,我想請問到底是多少稅率???

小惑老師 

2020 02/06 08:32
你好,應(yīng)該是含稅的。這個(gè)沒有簡易征收。稅率是6%

84784979 

2020 02/06 08:41
那分錄就應(yīng)該是這樣的?這個(gè)6%的稅率是從什么時(shí)候開始執(zhí)行的?我們公司做賬一直用的是3%的稅率

84784979 

2020 02/06 08:41
這個(gè)是分錄
FAILED

小惑老師 

2020 02/06 08:56
一直是6%稅率,沒有3%稅率,小規(guī)模才是3%稅率

84784979 

2020 02/06 09:06
但是我們以前的憑證上備注寫的是營改增項(xiàng)目,稅率為0.03

小惑老師 

2020 02/06 09:08
這個(gè)跟營改增沒有關(guān)系,是你納稅人身份有關(guān)的,是你屬于一般人還是小規(guī)模

84784979 

2020 02/06 09:09
我們公司不是餐飲行業(yè),只是副業(yè)有這個(gè)項(xiàng)目,

小惑老師 

2020 02/06 09:13
那也是跟納稅人身份,不是按照您說的

84784979 

2020 02/06 09:14
我們公司是一般納稅人

小惑老師 

2020 02/06 09:29
那就是6%的稅率,不可能是3%,餐飲服務(wù)業(yè)沒有簡易征收

84784979 

2020 02/06 09:52
老師你好,我問了一下我們的會計(jì),她的意思是我們是一般納稅人,但是是餐飲服務(wù)行業(yè)的小規(guī)模納稅人,所以位0.03

小惑老師 

2020 02/06 09:53
餐飲服務(wù)是另一個(gè)公司嗎?

84784979 

2020 02/06 10:37
不是,都是同一個(gè)公司

小惑老師 

2020 02/06 10:38
那怎么可能是哪個(gè)業(yè)務(wù)不同納稅人,納稅人只有一個(gè)對于一個(gè)公司來說