问题已解决
請問老師,在交易性金融資產(chǎn)核算的,出售時的賺取的差異需要繳納增值稅嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
您好,這是要交增值稅的,(賣出價-買入價)/1.06x6%
2023 12/07 07:43
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 12/07 07:45
但是直接在一級市場購買、又贖回的不用繳納增值稅吧?
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/07 07:48
您好,也是要交增值稅的哦,按金融商品轉(zhuǎn)讓繳增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 12/07 08:22
請問老師,贖回不繳納增值稅。
FAILED
FAILED
![](https://pic1.acc5.cn/016/37/51/99_avatar_middle.jpg?t=1714031960)
廖君老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/07 08:24
您好,是的贖回是不交增值稅的,下圖是總結(jié)
FAILED
FAILED
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