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請(qǐng)問(wèn)旅行社差額征稅增值稅申報(bào)提示比對(duì)不通過(guò),什么意思,有兩個(gè)圖片
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你們差額征稅試用的稅率是5%
2023 10/08 16:25
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2023 10/08 16:39
開(kāi)的都是1
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2023 10/08 16:39
小規(guī)模納稅人,請(qǐng)問(wèn)差額征稅的成本有限額嗎
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2023 10/08 16:44
小規(guī)模納稅人提供勞務(wù)派遣服務(wù),可以按照《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于全面推開(kāi)營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》(財(cái)稅〔2016〕36號(hào))的有關(guān)規(guī)定,以取得的全部?jī)r(jià)款和價(jià)外費(fèi)用為銷售額,按照簡(jiǎn)易計(jì)稅方法依3%的征收率計(jì)算繳納增值稅;也可以選擇差額納稅,以取得的全部?jī)r(jià)款和價(jià)外費(fèi)用,扣除代用工單位支付給勞務(wù)派遣員工的工資、福利和為其辦理社會(huì)保險(xiǎn)及住房公積金后的余額為銷售額,按照簡(jiǎn)易計(jì)稅方法依5%的征收率計(jì)算繳納增值稅。
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