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老師,這個(gè)體戶是定期定額的,月經(jīng)營(yíng)額是2萬(wàn)。是不是,開(kāi)票出去超過(guò)2萬(wàn)元,就要按超過(guò)金額*3%來(lái)繳增值稅呀
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你好
是的,你的理解是正確的,超過(guò)的部分也是要繳稅的
2022 03/28 10:47
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2022 03/28 10:55
老師,這個(gè)體戶是沒(méi)有繳過(guò)稅的哦,因?yàn)槲颐總€(gè)季度開(kāi)票出去只有幾千元,都是申系統(tǒng)自動(dòng)申報(bào)的,現(xiàn)在銷售部那邊突然給我一張銷售明細(xì),要開(kāi)票出去,一共有9萬(wàn)多元,是一直累計(jì)的金額,現(xiàn)在開(kāi)票出去結(jié)賬,我要怎么開(kāi)票,才不會(huì)引起專管員的注意呀,我怕一次性開(kāi)完9萬(wàn)多的票,專管員就把它核定為查賬征收了
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2022 03/28 10:57
平時(shí),每個(gè)月只開(kāi)兩三千的發(fā)票的,很少很少開(kāi)幾萬(wàn)元發(fā)票出去的
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2022 03/28 11:02
這個(gè)你們超過(guò)上個(gè)月定額的120%,稅務(wù)局會(huì)給你們重新核定的
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2022 03/28 11:17
老師,這120%是怎么算出來(lái)的,9萬(wàn)多的銷售額,我分2個(gè)月來(lái)開(kāi)票呢
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2022 03/28 11:21
這個(gè)是政策的
國(guó)稅發(fā)[2008]30號(hào)第九條規(guī)定,納稅人生產(chǎn)經(jīng)營(yíng)范圍、主營(yíng)業(yè)務(wù)發(fā)生重大變化,或應(yīng)納稅所得額或應(yīng)納稅額增減變化達(dá)到20%的,應(yīng)及時(shí)向稅務(wù)機(jī)關(guān)申報(bào)調(diào)整已確定的應(yīng)納稅額或應(yīng)稅所得率。
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