当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師我們公司是屠宰企業(yè),客戶自養(yǎng)或外購(gòu)的生豬在公司屠宰后有部分副產(chǎn)品免費(fèi)留給公司了,公司再把這些副產(chǎn)品統(tǒng)一銷售出去,形成的收入屬于免稅范圍嗎?



副產(chǎn)品統(tǒng)一銷售出去,形成的收入屬于免稅范圍
2022 04/04 18:17

84784954 

2022 04/04 23:39
我們財(cái)務(wù)領(lǐng)導(dǎo)按照9%交稅,說免費(fèi)取得的不能免稅,我一直也沒整明白

文文老師 

2022 04/05 09:47
這屬于流通環(huán)節(jié)鮮活肉,蛋,免征增值稅。豬類新鮮副產(chǎn)品,免稅。

84784954 

2022 04/05 10:08
之前模式是公司統(tǒng)購(gòu)統(tǒng)銷,采購(gòu)生豬按收購(gòu)發(fā)票核定扣除了,這樣是不是副產(chǎn)品就不是免稅的了?目前是代宰模式,沒有核定抵扣了

文文老師 

2022 04/05 10:59
目前是代宰模式,沒有核定抵扣了,那副產(chǎn)品可按免稅
