问题已解决
為啥服務(wù)業(yè)的稅負(fù)率較商貿(mào),生產(chǎn)企業(yè)要高呢
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你好,服務(wù)行業(yè)沒有什么進(jìn)項(xiàng)稅可抵扣。商貿(mào),生產(chǎn)企業(yè)有成本發(fā)票抵扣。
2020 05/07 21:56
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2020 05/07 22:05
那請(qǐng)問稅負(fù)率和毛利率有什么聯(lián)系么
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黎老師 
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2020 05/07 22:12
你好,有關(guān)系,不考慮其他抵扣因素,增值稅的稅負(fù)率=毛利率*增值稅。
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2020 05/07 22:38
那假設(shè)毛利率是1%,本期增值稅是兩萬(wàn),稅負(fù)率是?
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黎老師 
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2020 05/07 22:47
你好,不考慮抵扣,增值稅是13%,負(fù)稅率=1%*13%,但是一般情況下,都有抵扣,負(fù)稅率=應(yīng)繳納增值稅/不含稅收入
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2020 05/07 22:49
所以一旦有抵扣了,稅負(fù)率就和毛利率沒聯(lián)系了?
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黎老師 
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2020 05/07 23:00
你好,都是跟收入有關(guān)。
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