问题已解决
勞務(wù)派遣公司選擇差額納稅后,可以開具增值稅專用發(fā)票嗎?
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您好
財稅[2016]47號文件規(guī)定:選擇差額納稅的納稅人,向用工單位收取用于支付給勞務(wù)派遣員工工資、福利和為其辦理社會保險及住房公積金的費(fèi)用,不得開具增值稅專用發(fā)票,可以開具普通發(fā)票。
2021 11/28 00:08
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2021 11/28 00:11
比如我是一家勞務(wù)派遣公司,我收了用工單位30萬不含稅價款,支付了員工工資福利社保公積金公積金共計26萬,我選擇差額納稅,就只針對差額4萬塊錢納稅,按5%征收率。那么我該按30萬開發(fā)票還是按4萬開發(fā)票呢?
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2021 11/28 00:32
按30萬開具發(fā)票 26差額在備注欄
發(fā)票上稅率欄次是* 稅額是差額后的
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2021 11/28 00:35
是不是這樣理解:按全額30萬開具增值稅普通發(fā)票,然后備注欄會自動注明“差額征稅”?
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2021 11/28 07:24
是的 這樣理解正確的
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