问题已解决
企業(yè)與企業(yè)之間借款,可以開專票?
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企業(yè)與企業(yè)之間借款,可以開專票,但利息發(fā)票不能進(jìn)項(xiàng)抵扣,沒意義,開普票即可
2024 01/23 10:32
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2024 01/23 12:12
有相關(guān)文件指引?
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2024 01/23 14:19
如果該企業(yè)的實(shí)際稅負(fù)不高于境內(nèi)關(guān)聯(lián)方的,其實(shí)際支付給境內(nèi)關(guān)聯(lián)方的利息支出,在計(jì)算應(yīng)納稅所得額時(shí)準(zhǔn)予扣除。這一條規(guī)定里面,實(shí)際稅負(fù)不高于境內(nèi)關(guān)聯(lián)方的如何判定。
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2024 01/23 17:42
是指本企業(yè)的實(shí)際稅負(fù),與借款的關(guān)聯(lián)方比較,不高于關(guān)聯(lián)方。
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2024 01/23 18:08
企業(yè)如果能夠按照稅法及其實(shí)施條例的有關(guān)規(guī)定提供相關(guān)資料,并證明相關(guān)交易活動(dòng)符合獨(dú)立交易原則的,其實(shí)際支付給境內(nèi)關(guān)聯(lián)方的利息支出,在計(jì)算應(yīng)納稅所得額時(shí)準(zhǔn)予扣除。這個(gè)獨(dú)立交易原則怎么證明?
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2024 01/23 18:14
符合市場(chǎng)定價(jià)。即賣給別人與賣給關(guān)聯(lián)方價(jià)格一樣
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