问题已解决
老師好,工程項(xiàng)目有勞務(wù)專(zhuān)業(yè)分包,不管是一般納稅人還是小規(guī)模納稅人,1只要是專(zhuān)業(yè)分包的銷(xiāo)售額(開(kāi)票金額)都可以從工程款銷(xiāo)售額(開(kāi)票金額)里扣除?2.不管專(zhuān)業(yè)分包收到的發(fā)票是專(zhuān)票還是普票,都可以扣除吧?2.然后以余額繳納增值稅?余額是含稅金額?計(jì)算應(yīng)交不含稅銷(xiāo)售額是看對(duì)應(yīng)項(xiàng)目的稅率是幾個(gè)點(diǎn)就取幾個(gè)點(diǎn)的吧?
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1、差額計(jì)稅的需要簡(jiǎn)易計(jì)稅才可以
2是
3、簡(jiǎn)易計(jì)稅按不含稅的交增值稅
抵扣3%
2023 10/19 19:16
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2023 10/19 19:42
老師相關(guān)政策有嗎?
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2023 10/19 19:42
還是不太放心,理解不透
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2023 10/19 19:46
可采用差額征稅方式
一、金融商品轉(zhuǎn)讓;
二、旅游服務(wù);
三、建筑服務(wù)簡(jiǎn)易計(jì)稅;
四、經(jīng)紀(jì)代理服務(wù);
五、融資租賃和融資性售后回租業(yè)務(wù);
六、航空運(yùn)輸企業(yè);
七、一般納稅人提供的客運(yùn)站服務(wù);
八、房地產(chǎn)開(kāi)發(fā)企業(yè)銷(xiāo)售房地產(chǎn)項(xiàng)目;
九、銷(xiāo)售不動(dòng)產(chǎn);
十、勞務(wù)派遣服務(wù);
十一、人力資源外包服務(wù);
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2023 10/19 19:46
你說(shuō)的政策是什么的,哪一個(gè)政策?
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2023 10/19 19:56
工程有專(zhuān)業(yè)分包如何繳稅
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2023 10/19 19:58
一般計(jì)稅銷(xiāo)項(xiàng)稅額-進(jìn)項(xiàng)稅額
簡(jiǎn)易計(jì)稅
根據(jù)《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于全面推開(kāi)營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》(財(cái)稅〔2016〕36號(hào))附件2.《營(yíng)業(yè)稅改征增值稅試點(diǎn)有關(guān)事項(xiàng)的規(guī)定》第一條第(三)款第9.項(xiàng)規(guī)定,試點(diǎn)納稅人提供建筑服務(wù)適用簡(jiǎn)易計(jì)稅方法的,以取得的全部?jī)r(jià)款和價(jià)外費(fèi)用扣除支付的分包款后的余額為銷(xiāo)售額。
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2023 10/19 20:02
建筑工程分包如何交稅
將建筑工程分包給其他單位的,以其取得的全部?jī)r(jià)款和價(jià)外費(fèi)用扣除其支付給其他單位的分包款后的余額為營(yíng)業(yè)額。 也就是說(shuō),在工程分包的情況下,總承包方應(yīng)按合同總金額減去支付給分包方的價(jià)款后的余額計(jì)算并繳納營(yíng)業(yè)稅,分包方應(yīng)對(duì)分包方完成的分包金額承擔(dān)相應(yīng)的納稅義務(wù)
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2023 10/19 20:03
一般計(jì)稅項(xiàng)目的專(zhuān)業(yè)分包是普票,可以扣除嗎
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2023 10/19 20:04
建筑小規(guī)模納稅人的專(zhuān)業(yè)分包可以扣除嗎?
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2023 10/19 20:04
你好,分包也有上面的一般計(jì)稅和簡(jiǎn)易計(jì)稅,
你自己分情況吧,你具體的是什么情況,
你對(duì)號(hào)入座,
一般計(jì)稅的收到的普票抵扣不了增值稅的,它是銷(xiāo)項(xiàng)稅額減進(jìn)項(xiàng)稅額
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