当前位置:财税问题 >
實(shí)務(wù)
问题已解决
保安派駐服務(wù)可以差額征稅嗎?



你好,是可以差額征稅的。
2020 05/13 16:41

84785001 

2020 05/13 17:14
可以具體說一下嗎?可以扣除什么?稅率是?

QQ老師 

2020 05/13 17:16
保安費(fèi)按照營改增政策屬于勞務(wù)派遣范疇,依據(jù)財(cái)稅2016 47號文件,一般納稅人可以選擇一般計(jì)稅方式按6%全額計(jì)稅;也可以按照簡易計(jì)稅方式按5%差額征稅(收入減去工資社保福利等)。
兩種方式由保安企業(yè)自由選擇。但保安行業(yè)的大多會(huì)選擇簡易差額征稅,以降低稅負(fù)。

84785001 

2020 05/13 17:26
選擇簡易差額征稅,要怎么辦理

QQ老師 

2020 05/13 17:33
你好,需要你們?nèi)ザ悇?wù)局辦理備案。

84785001 

2020 05/13 17:33
好的明白了。

QQ老師 

2020 05/13 18:39
不客氣歡迎下次提問
