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開票100萬。產(chǎn)生應(yīng)交簡易計(jì)稅稅費(fèi)29126.21元,支付分包款70萬,收到發(fā)票進(jìn)項(xiàng)轉(zhuǎn)出20388.35元,報(bào)稅時(shí)正常繳納在附表三填寫分包款70萬,表一計(jì)算應(yīng)交簡易計(jì)稅稅費(fèi)8737.86元,如何做賬調(diào)平這8737.86納稅差額
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您好,正在給您回復(fù)
2023 09/11 16:52
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2023 09/11 17:05
您好,您是簡易計(jì)稅?那您進(jìn)項(xiàng)稅不能抵扣
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2023 09/11 17:51
分包款報(bào)稅時(shí)在“服務(wù)、不動(dòng)產(chǎn)和無形資產(chǎn)扣除項(xiàng)目本期實(shí)際扣除金額”扣除后,產(chǎn)生的應(yīng)納稅額,和原開票應(yīng)納稅額之間的差價(jià),應(yīng)該如何做賬
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2023 09/11 18:49
您好,分包要看具體業(yè)務(wù),是差額征稅還是簡易計(jì)稅
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2023 09/11 18:50
如果差額征稅,抵減部分在應(yīng)交稅費(fèi)應(yīng)交增值稅(銷項(xiàng)稅額抵減)
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2023 09/11 19:59
是簡易計(jì)稅
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2023 09/11 21:02
您好,那就按銷售額直接計(jì)算,不需要考慮進(jìn)項(xiàng)稅和抵減
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