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老師好,請問制造業(yè)一般納稅人向其他公司出租閑置廠房收取租金及水電費(fèi),我們開發(fā)票給對方稅率分別多少,這個(gè)業(yè)務(wù)除了增值稅及其附加稅還要交哪些稅
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租金稅率9%,水費(fèi)9%,電費(fèi)13%
還有印花稅。
2023 03/30 08:53
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2023 03/30 08:55
那房產(chǎn)稅有什么不一樣,以前我們是安房廠原值全額交納房產(chǎn)稅,如果出租去一部分那房產(chǎn)稅怎么交
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2023 03/30 08:56
出租按照從租計(jì)稅方式。
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2023 03/30 09:00
那是不是就根據(jù)房產(chǎn)面積比例確定原來房產(chǎn)價(jià)值,交納自有廠房房產(chǎn)稅,然后出租部分安不含稅租金12%交納出租部分房產(chǎn)稅?
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2023 03/30 09:11
是,根據(jù)房產(chǎn)面積比例確定原來房產(chǎn)價(jià)值,交納自有廠房房產(chǎn)稅,然后出租部分安不含稅租金12%交納出租部分房產(chǎn)稅
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2023 03/30 09:13
我們這個(gè)月一次性收了他們3年的房租60萬,這個(gè)業(yè)務(wù)分錄我這個(gè)月咋做
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2023 03/30 09:20
借:銀行存款
貸:預(yù)收賬款
按月確認(rèn)收入
借:預(yù)收賬款
貸:其他業(yè)務(wù)收入
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅 -銷項(xiàng)
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2023 03/30 09:24
增值稅也是按月確認(rèn)?
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2023 03/30 09:37
若按月開票,按月確認(rèn),若一次性開票,開票時(shí)確認(rèn)銷項(xiàng)
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2023 03/30 09:38
一次性收取了可以按月開票確認(rèn)?
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2023 03/30 09:47
是的,可以的,預(yù)收房租可以了
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