问题已解决
老師,餐飲企業(yè)購銷合同印花稅,小規(guī)模納稅人,是就營業(yè)收入的萬分之三減半征收印花稅就可以嗎?購進貨物要交印花稅嗎?
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你好,餐飲收入不需要繳納印花稅
購銷合同是按合同金額乘以萬分之3減半征收
2019 05/21 17:45
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2019 05/21 17:46
老師,餐飲收入不就是銷售合同金額嗎?現(xiàn)在不是銷售收入都需要簽合同?
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2019 05/21 17:48
就是有簽合同的才需要交印花稅?不管是進貨合同還是銷售合同,沒有簽合同的那種就不需要交印花稅是嗎?比如餐飲收入基本是個人不需要簽合同也就不用交印花稅
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2019 05/21 17:48
你好,餐飲收入不屬于銷售合同的銷售貨物
餐飲是屬于提供餐飲服務(wù),這個是不需要繳納印花稅的
并不是所有收入都征收印花稅的
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2019 05/21 17:49
哦哦,餐飲進貨也不需要交印花稅嗎?
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2019 05/21 17:50
你好,餐飲進貨需要按購銷合同繳納印花稅
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2019 05/21 17:52
餐飲進貨,就是購進菜品什么的需要繳納印花稅是嗎?是不是簽合同的才交,還是有購進原料別人給我開了發(fā)票的就要交
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2019 05/21 17:52
你好,是的
有合同按合同計算繳納,沒有合同的按實際購進含稅金額計算繳納印花稅
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