问题已解决
小規(guī)模納稅人,月收入低于10萬,退回的個稅手續(xù)費,要交增值稅和附加稅嗎?
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您好
要做分錄體現(xiàn) 季度不超過30萬 不需要繳納
2020 06/05 09:41
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2020 06/05 09:43
意思是分錄要做,稅不用交,對嗎?
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2020 06/05 09:45
是的 這樣理解正確的
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2020 06/05 09:49
那分錄做了應(yīng)交稅費又不交,應(yīng)交稅費不是掛賬了嗎?怎么沖掉呢
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2020 06/05 09:49
季末確認(rèn)不需要繳納增值稅的時候 計入營業(yè)外收入就好了
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2020 06/05 09:56
這個是手續(xù)費是給會計的,現(xiàn)在是如果需要交稅,就把這部分稅扣下來剩余的再給,如果不用交稅,那全部給她就是了
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2020 06/05 09:57
全部給會計的話 那不交稅
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2020 06/05 09:57
我們不用到季末再確認(rèn),都知道一個月肯定不會超過10萬的
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2020 06/05 09:59
正常不管是否知道 都是季末結(jié)轉(zhuǎn)到營業(yè)外收入
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2020 06/05 10:14
可是有老師說這個需要交稅的,所以我想找你確認(rèn)下,她說這個要單獨計稅
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2020 06/05 10:18
個稅手續(xù)費返還收入屬于財稅〔2016〕36號規(guī)定的現(xiàn)代服務(wù)中的經(jīng)紀(jì)代理服務(wù),屬于增值稅的征稅范圍,小規(guī)模納稅人月銷售額不超過10萬或季度銷售額未超過30萬免征增值稅包含個稅手續(xù)費返還收入。
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2020 06/05 10:23
好的謝謝老師
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2020 06/05 10:24
不客氣哈 歡迎有疑問繼續(xù)提問
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2020 06/05 10:28
老師真好,有問題就喜歡找你
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2020 06/05 10:40
嗯嗯 謝謝您的喜歡哈
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