问题已解决
請(qǐng)問老師,包裝物租金,是含稅價(jià)格還是不含稅呢?



你好? 這個(gè)一般是含稅的 。? ? 要開票出去的話? ?
2021 02/23 10:40

84784976 

2021 02/23 10:43
課本不是說,包裝物押金是含稅收入,包裝物租金是價(jià)外費(fèi)用?

84784976 

2021 02/23 10:43
那都含稅的話,為什么要區(qū)分開呢?

meizi老師 

2021 02/23 10:47
?你好??包裝物租金:?
屬于價(jià)外費(fèi)用,在計(jì)算增值稅和消費(fèi)稅時(shí)直接將包裝物的租金換算為不含稅的數(shù)額后作為計(jì)稅依據(jù)計(jì)算增值稅和消費(fèi)稅,也要作為計(jì)算所得稅中的應(yīng)稅收入予以考慮。?
二、包裝物押金:增值稅和消費(fèi)稅的處理是一致的(啤酒、黃酒除外)?
1、單獨(dú)記賬的押金,1年以內(nèi)且未逾期,不并入銷售額征稅。?
2、逾期未收回包裝物不再退還的押金,應(yīng)按所包裝貨物的稅率計(jì)算銷售額征稅。?
3、除啤酒和黃酒外的其它酒類收取的包裝物押金,無論是否返還及會(huì)計(jì)上如何核算,均并入當(dāng)期銷售額征稅。

84784976 

2021 02/23 10:50
明白了,謝謝老師

meizi老師 

2021 02/23 10:53
沒事的。希望能幫到你 滿意請(qǐng)給予評(píng)價(jià)??
