问题已解决
老師,我們公司請了一個(gè)研發(fā)團(tuán)隊(duì),然后開發(fā)了一款軟件,我們開發(fā)票應(yīng)該開多少的點(diǎn)出去呢?我們有計(jì)算機(jī)軟件著作權(quán)登記證書,可以享受增值稅即征即退。
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你好,同學(xué),開具6%,超過實(shí)際稅負(fù)3%部分可以退。
2019 12/11 12:36
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2019 12/11 13:16
就相當(dāng)于交3個(gè)點(diǎn)的稅嗎?
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2019 12/11 13:19
但是開發(fā)的軟件每一次我們在銷售出去的時(shí)候都要給他們付一筆費(fèi)用的,相當(dāng)于是委托開發(fā)協(xié)議,這種應(yīng)該是入成本吧。
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陳詩晗老師 
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2019 12/11 15:08
是的,實(shí)際繳納3%
計(jì)入成本處理的
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2019 12/11 15:09
還是能享受即征即退?
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陳詩晗老師 
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2019 12/11 15:09
可以享受,你是銷-進(jìn)后和3%對車
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2019 12/11 15:12
銷項(xiàng)減去進(jìn)項(xiàng),多了的才能享受??
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陳詩晗老師 
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2019 12/11 15:58
是的,實(shí)際稅負(fù)超過3%才可以抵扣
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