问题已解决
老師,我們建筑企業(yè)簡易計(jì)稅項(xiàng)目,我們給甲方開了3%的專票,分包了一部分,收到分包方的建筑服務(wù)發(fā)票,稅務(wù)局說我們開了專票就不能差額扣除了,對嗎?
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您好,對的,那樣的話就不可以的了
2023 10/19 16:59
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2023 10/19 17:00
為什么呀,依據(jù)是什么?
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2023 10/19 17:05
您看啊,分包的話他屬于簡易計(jì)稅,簡易計(jì)稅不能抵扣
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2023 10/19 17:09
我的項(xiàng)目是簡易計(jì)稅
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2023 10/19 17:10
就是因?yàn)楹喴子?jì)稅才要差額納稅
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2023 10/19 17:26
對,但是你不能分包啊,分包的話,3%是不允許的,9個(gè)點(diǎn)才可以
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2023 10/19 17:30
你的依據(jù)是什么?
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2023 10/19 17:36
分包就必須是9%從哪里學(xué)來的?
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2023 10/19 19:11
第一,一般納稅人的建筑企業(yè)總承包方跨縣(市、區(qū))提供建筑服務(wù),適用一般計(jì)稅方法計(jì)稅的,以取得的全部價(jià)款和價(jià)外費(fèi)用扣除支付的分包款后的余額,按照2%的預(yù)征率計(jì)算應(yīng)預(yù)繳稅款。
計(jì)算公式如下:
應(yīng)預(yù)繳稅款=(全部價(jià)款和價(jià)外費(fèi)用-支付的分包款)?÷(1?9%)×2%
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2023 10/19 22:49
這個(gè)預(yù)繳,第二呢?
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2023 10/19 22:50
不懂就說不懂,不丟人吧?不要誤人子弟
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2023 10/19 23:09
沒有一個(gè)人是十全十美的,全都會(huì)也不可能,有些不會(huì)是可以理解的,但不要亂說
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2023 10/20 08:48
昨天睡覺了不好意思啊同學(xué)
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2023 10/20 08:48
你說的差額扣除,是扣除稅款還是說分包勞務(wù)?
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