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進(jìn)口貨物,報關(guān)單上境內(nèi)收貨人是代理公司,消費(fèi)使用單位是我司,繳款單位是雙抬頭。那這種稅單由誰付款?哪方能抵扣增值稅?
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同學(xué)你好
你們付款,你們可以抵扣
2020 10/28 14:04
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2020 10/28 14:07
老師,雙抬頭這種是誰都能付稅款和付匯嗎?
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2020 10/28 14:11
對的,他們付了給你開專用發(fā)票,你再抵扣就行了
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2020 10/28 14:20
老師,是不是這樣,我們自己付的話,在海關(guān)%2b網(wǎng)站上繳款,下載專用繳款書。如果對方付了,就是給我們開具發(fā)票,然后對方公司在海關(guān)%2b網(wǎng)站上是能有專用繳款書。只有一方有專用繳款書,對嗎?
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2020 10/28 14:23
對的,可以這么理解的
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2020 10/28 14:54
那如果代理公司繳款未開發(fā)票,僅給我們提供報關(guān)單及專用繳款書復(fù)印件入賬依據(jù)的話,所得稅匯算清繳是要調(diào)增成本嗎?
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2020 10/28 14:58
對的,這個就是需要調(diào)增的了
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2020 10/28 15:00
謝謝老師,明白了
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2020 10/28 15:04
滿意請給五星好評,謝謝
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