问题已解决
請問非房地產(chǎn)企業(yè)建筑施工企業(yè)企業(yè),預(yù)收賬款也要在收款當(dāng)月預(yù)繳增值稅嗎?
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你好!是的。按規(guī)定是要預(yù)交的。
2020 05/19 13:54
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2020 05/19 13:56
也是2%預(yù)繳吧。按照開票繳納不行嗎?
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2020 05/19 13:57
您好!財(cái)稅【2017】58號:納稅人提供建筑服務(wù)取得預(yù)收款,應(yīng)在收到預(yù)收款時,以取得的預(yù)收款扣除支付的分包款后的余額,按照本條第三款規(guī)定的預(yù)征率預(yù)繳增值稅。
適用一般計(jì)稅方法計(jì)稅的項(xiàng)目預(yù)征率為2%,適用簡易計(jì)稅方法計(jì)稅的項(xiàng)目預(yù)征率為3%.
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2020 05/19 21:05
請問老師,主營業(yè)務(wù)收入下是不是必須按照一般計(jì)稅收入和簡易計(jì)稅收入二級科目,不分別設(shè)置是不是有風(fēng)險?
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2020 05/19 21:06
你好!是的。要分開,成本也要分開
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2020 05/19 21:10
如果賬面主營業(yè)務(wù)收入沒有分開設(shè)置是不是稅務(wù)查賬有從高計(jì)稅之說
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2020 05/20 09:21
你好!是的。如果你不能區(qū)分的,稅務(wù)局可以從高計(jì)稅。
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2020 05/20 09:31
這是以前年度遺留問題,我可不可以整理出來,以電子表格的形式作為被查,三個年度太多了。
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2020 05/20 10:00
你好!可以的。你可以先做好準(zhǔn)備。
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