当前位置:财税问题 >
財(cái)務(wù)軟件
问题已解决
老師好,請教您一個(gè)問題。我們是房地產(chǎn)經(jīng)紀(jì)公司,集團(tuán)在做預(yù)收賬款時(shí)直接是價(jià)格和銷項(xiàng)稅分離了,但在確認(rèn)收入時(shí)實(shí)際只確認(rèn)了部分預(yù)收賬款中的收入,那我們在計(jì)算增值稅時(shí)是按實(shí)際確認(rèn)的收入來計(jì)算銷項(xiàng)稅還是按預(yù)收的款計(jì)算銷項(xiàng)稅呢?



確認(rèn)收入是確認(rèn)主營業(yè)務(wù)收入嗎?因?yàn)槲覀兯愕氖窃鲋刀?,所以我們一按照增值稅的納稅義務(wù)計(jì)算,我認(rèn)為你應(yīng)該按預(yù)收賬款
2018 11/03 22:31

84785029 

2018 11/03 22:36
我們的業(yè)務(wù)是先收錢但是成交過戶和業(yè)務(wù)完成時(shí)確認(rèn)收入,所以只確認(rèn)了部分預(yù)收款中的收入。

84785029 

2018 11/03 22:38
那計(jì)算增值稅是按確認(rèn)收入的金額還是按預(yù)收款的金額來算銷項(xiàng)稅呢?

老劉 

2018 11/03 22:38
明白你的意思,你就預(yù)收賬款交納增值稅。

84785029 

2018 11/03 22:39
好的,謝謝老師

老劉 

2018 11/03 22:40
祝周末愉快,晚安!
