问题已解决
老師好 我們一個(gè)合同專業(yè)分包,包工包料,但材料我們要自己加工的。加工成成品后,運(yùn)到工地上安裝,稅務(wù)局說(shuō)我們開給甲方這部分材料不能開9%,從實(shí)際來(lái)看,我們這個(gè)是銷售貨物,所以一個(gè)工程合同我們簽訂了13%和9%兩個(gè)稅率,現(xiàn)在問(wèn)題來(lái)了,就是我這部分13%的開給甲方的,我到底要不要入項(xiàng)目,這個(gè)才是問(wèn)題關(guān)鍵,要不要走工程施工-合同成本這個(gè)科目,該如何入賬呢?
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同學(xué)你好
可以的
借工程施工
貸銀行存款等科目
2021 02/22 10:02
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2021 02/22 10:09
謝謝老師,感覺還是要分開簽合同,9個(gè)點(diǎn)簽工程建筑,13簽一份購(gòu)銷合同,這樣賬務(wù)上是不好處理一些呢
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2021 02/22 10:18
對(duì)的但是你要申請(qǐng)兼營(yíng)
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2021 02/22 10:23
老師,?我們稅務(wù)局上面的寫的是混營(yíng),好像沒兼營(yíng)這個(gè),這兩個(gè)是一個(gè)概念嗎?
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2021 02/22 10:29
不是
混營(yíng)是從高稅率開的
兼營(yíng)是分開稅率開的
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2021 02/22 10:35
那就是去稅局申請(qǐng)兼營(yíng),才劃算的 老師
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2021 02/22 10:41
對(duì)的
你去申請(qǐng)兼營(yíng)最合適
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2021 02/22 10:43
謝謝老師,現(xiàn)在是我開給甲方13%。但是這部分材料我們要問(wèn)供應(yīng)商買呢,這部分材料入什么科目,是做工業(yè)賬還是做建筑業(yè)賬,就是這個(gè)糾結(jié)
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2021 02/22 10:49
計(jì)入原材料就行了
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