问题已解决
無關(guān)聯(lián)企業(yè)之間的無息借款合同,出借人是不是不涉及企業(yè)所得稅,只需要視同銷售貸款服務(wù)繳納增值稅?可以附相關(guān)政策看一下嗎?
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同學(xué)你好
對的
是這樣的
2023 06/07 10:40
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2023 06/07 10:41
有沒有政策?
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樸老師 
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2023 06/07 10:50
財(cái)稅〔2016〕36號文件附件1第十四條規(guī)定,下列情形視同銷售服務(wù)、無形資產(chǎn)或者不動產(chǎn):
(一)單位或者個(gè)體工商戶向其他單位或者個(gè)人無償提供服務(wù),但用于公益事業(yè)或者以社會公眾為對象的除外。
根據(jù)上述文件規(guī)定,企業(yè)無償借款給個(gè)人,應(yīng)視同銷售,按照同期貸款服務(wù)利率繳納增值稅,按照貸款服務(wù)適用稅率6%(征收率3%,疫情期間免稅或者1%)。
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2023 06/07 11:58
那老師,因?yàn)槭切∫?guī)模,又無息,出借人的增值稅是按借出款的全額/1.01確認(rèn)收入?
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樸老師 
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2023 06/07 12:07
同學(xué)你好
對的
是這樣的
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2023 06/07 13:40
就比如借出100萬,要按100/1.01=99.009確認(rèn)收入???這個(gè)增值稅也傷不起啊
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2023 06/07 13:43
比如5月1日借出100萬,6月30日就收回,也不管借出的天數(shù),通通都按100萬計(jì)算了?
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2023 06/07 13:49
同學(xué)你好
這個(gè)看你們協(xié)商
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2023 06/07 14:02
老師,情況是我們是同一個(gè)老板,把幾個(gè)公司的錢轉(zhuǎn)在一家公司賬上購買理財(cái),是以往來款的名義在轉(zhuǎn),現(xiàn)在是事后補(bǔ)救,我才想到無息借款,因?yàn)槌鼋璺蕉际切∫?guī)模納稅人公司,我要怎么擬定這個(gè)合同才能更有利?
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樸老師 
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2023 06/07 14:04
同學(xué)你好
這個(gè)做往來款最合適
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2023 06/07 14:06
但是涉及到稅嘛,按銷售服務(wù)給小規(guī)模公司確認(rèn)收入,又是100多萬,金額大,超過季度增值稅起征點(diǎn)了,要該怎么辦
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2023 06/07 14:14
同學(xué)你好
往來款不交稅
收入才交稅
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