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小規(guī)模,旅游行業(yè),開的全額普票,可以適用差額征稅嗎
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你好,小規(guī)模,旅**業(yè),可以適用差額征稅,但是開具發(fā)票,是差額的
2021 12/14 16:20
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2021 12/14 16:21
開具全額的普通發(fā)票也是可以的吧?我們不是開的專票
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2021 12/14 16:21
開具全額的普通發(fā)票也是可以的,1%
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2021 12/14 16:23
好的,那報(bào)增值稅的時(shí)候怎么申報(bào)呢?主表上面收入是填全額開票的收入,還是填扣除成本后的差額收入呢?
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2021 12/14 16:24
是填全額開票的收入
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2021 12/14 16:28
那我們按照全額的收入填的話,就超過(guò)45萬(wàn)了,就不免征增值稅了嗎?可是我們扣除成本之后的差額是不超過(guò)45萬(wàn)的;
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2021 12/14 16:29
你這里是全額開具發(fā)票的
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2021 12/14 16:32
所以就不能享受差額征稅了是嗎?老師能不能說(shuō)明白點(diǎn)啊,謝謝
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2021 12/14 16:32
不能享受差額征稅了
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