问题已解决
老師,請看圖,我們簽的合同條款是這樣的,先付15%定金,然后機臺發(fā)貨,試用3個月后驗收,再付30%,后面每個月付10%,付完90%開票, 請問,這樣的方式我們在哪個時間點交增值稅 確認收入
FAILED



你好;你們合同主要是什么方面類型的合同; 這樣才好判斷納稅義務(wù)時間?
2023 12/06 09:19

84784952 

2023 12/06 09:37
銷售機臺

meizi老師 

2023 12/06 09:42
你好; 機臺是貨物類的; 你可以按照你們分期收款的情況來做收入的; 比如約定分期收款的 合同 。?根據(jù)收款比例確認收入:按照分期收款的比例確認收入,每收到一筆款項,確認相應(yīng)比例的銷售收入。比如說一筆銷售金額為100萬元,分為兩期,第一期付款50萬元,第二期付款50萬元,銷售方可以在收到第一期款項時確認50%的銷售收入,收到第二期款項時再確認剩余的50%的銷售收入。

84784952 

2023 12/06 09:43
那增值稅呢

meizi老師 

2023 12/06 09:48
按照收入的比例做賬收入來做增值稅

84784952 

2023 12/06 16:44
那我這個合同,如果想在發(fā)貨時就開票并做收入 可以嗎

meizi老師 

2023 12/29 10:31
發(fā)貨了就可以的
