问题已解决
老師,你好!我們和第三方機(jī)構(gòu)的合同開(kāi)票問(wèn)題,有圖片。我們每月按照客戶消費(fèi)金額給售卡機(jī)構(gòu)結(jié)算,稅率是正常稅率,還是“不征稅”稅率
FAILED
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同學(xué),你好
正常稅率
2023 06/27 12:19
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2023 06/27 12:25
為啥會(huì)計(jì)學(xué)堂稅務(wù)師課堂,超市與售卡機(jī)構(gòu)資金結(jié)算時(shí)不繳納增值稅呢?
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2023 06/27 12:26
同學(xué),你好
哪里說(shuō)的?有具體的課程嘛
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2023 06/27 12:27
稅務(wù)師實(shí)務(wù)課程,預(yù)付卡這里
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2023 06/27 12:27
同學(xué),你好
有截圖嗎
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2023 06/27 12:29
我傳了圖片,好像上不來(lái)
FAILED
FAILED
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2023 06/27 12:31
同學(xué),你好
超市與售卡機(jī)構(gòu)資金結(jié)算時(shí)不繳納增值稅
買賣卡的時(shí)候不繳納增值稅,實(shí)際消費(fèi)的時(shí)候再繳納增值稅
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2023 06/27 12:32
截圖這里,第三步資金結(jié)算,不征稅
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2023 06/27 12:33
同學(xué),你好
建議可以直接問(wèn)課程老師,課程老師自己做的筆記會(huì)比較清楚
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2023 06/27 12:36
我從來(lái)沒(méi)時(shí)間聽(tīng)直播的
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2023 06/27 12:38
同學(xué),你好
錄播也可以之后有問(wèn)題問(wèn)老師的
資金結(jié)算時(shí)?如果售卡方(支付機(jī)構(gòu))與銷售方不是同一方的情況下,售卡方(支付機(jī)構(gòu))在持卡人實(shí)際持卡消費(fèi)后,要將卡片銷售時(shí)收取的貨款轉(zhuǎn)給銷售方;此時(shí),銷售方收到售卡方(支付機(jī)構(gòu))結(jié)算的銷售款,應(yīng)向售卡方(支付機(jī)構(gòu))開(kāi)具增值稅普通發(fā)票,并在備注欄注明“收到預(yù)付卡結(jié)算款”,不得開(kāi)具增值稅專用發(fā)票。
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