当前位置:财税问题 >
實(shí)務(wù)
问题已解决
服務(wù)行業(yè)小規(guī)模納稅人征收率為1%增值稅附表要填寫嗎?如果要寫這個(gè)地方的不含稅銷售額是按1%的不含稅填寫,還是按3%填不含稅銷售額?
FAILED



你好,同學(xué)是按3%的不含稅銷售額填寫的。
2021 04/02 14:21

84785005 

2021 04/02 14:30
服務(wù)行業(yè)都要填寫是嗎?

李芬老師 

2021 04/02 14:30
你好,同學(xué),是需要填寫的。

84785005 

2021 04/02 14:31
現(xiàn)在按1%的征收率,這個(gè)地方也是按3%的不含稅銷售額填寫的嗎?

李芬老師 

2021 04/02 14:31
你好,同學(xué)是的,按3%填寫。

84785005 

2021 04/02 14:39
那比如說(shuō)我是350000不含稅收入,3500稅額,含稅寫353500,表上填不含稅寫353500/(1+3%)=343203.88元

李芬老師 

2021 04/02 14:42
你好同學(xué),你35萬(wàn)已經(jīng)是不含稅收入了,為什么還要除以1.03?

84785005 

2021 04/02 15:00
我這35萬(wàn)是按1%征收率的不含稅收入,按老師你的說(shuō)法這個(gè)不含稅按3%填寫,不是要加上1%稅額3500,再換算成3%的不含稅收入嗎?

李芬老師 

2021 04/02 15:01
你好同學(xué),按3%,填不含稅銷售額,還有2%填減免稅額。

84785005 

2021 04/02 15:02
還是就是填寫按1%征收開票的不含稅收入,還是要換算成3%的不含稅收入填寫,我想問(wèn)的是這個(gè)?

李芬老師 

2021 04/02 15:02
你好,同學(xué),你票是開的1%還是3%。

84785005 

2021 04/02 15:03
是附表,不是主表,老師?你看下我發(fā)的圖片,那這個(gè)減免額填在哪里?

84785005 

2021 04/02 15:04
剛開始就說(shuō)我們是1%征收率的

李芬老師 

2021 04/02 15:05
,按照1%征收率開具回增值稅發(fā)票。在辦理增答值稅納稅申報(bào)時(shí),減按1%征收率征收增值稅的銷售額應(yīng)當(dāng)填寫在《增值稅納稅申報(bào)表(小規(guī)模納稅人適用)》“應(yīng)征增值稅不含稅銷售額(3%征收率)”相應(yīng)欄次,對(duì)應(yīng)減征的增值稅應(yīng)納稅額按銷售額的2%計(jì)算填寫在《增值稅納稅申報(bào)表(小規(guī)模納稅人適用)》“本期應(yīng)納稅額減征額”及《增值稅減免稅申報(bào)明細(xì)表》減稅項(xiàng)目相應(yīng)欄次。
按3%填寫。

84785005 

2021 04/02 15:06
老師,我說(shuō)附表怎么填,主表和減免我是會(huì)填的?

李芬老師 

2021 04/02 15:06
你有同學(xué)主表按百分之3%征收率填寫。

84785005 

2021 04/02 15:07
增值稅納稅申報(bào)表(小規(guī)模納稅人適用)附列資料
這張表

李芬老師 

2021 04/02 15:08
你在應(yīng)征增值稅不含稅銷售額3%征收率正一欄填寫。

84785005 

2021 04/02 15:10
對(duì),我知道,怎么填,我按1%開票,不含稅為35萬(wàn),稅額為3500元,含稅銷售額為353500,具體怎么填寫,尤其是應(yīng)征增值稅不含稅銷售額3%征收率------不含稅銷售額那欄怎么填?

李芬老師 

2021 04/02 15:11
三十五萬(wàn)三千五除以1.03就是不含稅銷售額。
