问题已解决
出租設(shè)備,租賃期6個(gè)月,月租金22600每月每臺(tái),當(dāng)月一次性預(yù)收5臺(tái)租金含稅678000元,當(dāng)月增值稅銷項(xiàng)稅額



您好!根據(jù)《財(cái)政部國(guó)家稅務(wù)總局關(guān)于全面推開營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》(財(cái)稅[2016]36號(hào))附件1第四十五條規(guī)定,納稅人提供租賃服務(wù)采取預(yù)收款方式的,其納稅義務(wù)發(fā)生時(shí)間為收到預(yù)收款的當(dāng)天。
所以收到678000應(yīng)該全部計(jì)算銷項(xiàng)稅額=678000/1.13*13%
您參考下
2022 03/25 11:25
