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老師,什么是三流一致?
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你好,“三流一致”的概念來(lái)源于《國(guó)家稅務(wù)總局關(guān)于加強(qiáng)增值稅征收管理若干問(wèn)題的通知》(國(guó)稅發(fā) 192號(hào))文件。 該文件規(guī)定: 納稅人購(gòu)進(jìn)貨物或應(yīng)稅勞務(wù),支付運(yùn)輸費(fèi)用,所支付款項(xiàng)的單位,必須與開具抵扣憑證的銷貨單位、提供勞務(wù)的單位一致,才能夠申報(bào)抵扣進(jìn)項(xiàng)稅額,否則不予抵扣。 簡(jiǎn)單來(lái)說(shuō), 三流即物流、發(fā)票流、資金流。 物流指勞務(wù)流、服務(wù)流; 發(fā)票流指賣家向買家開具發(fā)票; 資金流指買家向賣家支付款項(xiàng)。 “三流一致”一般是指資金流、發(fā)票流和貨物流(勞務(wù)流)相互統(tǒng)一。
2024 03/27 19:01
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2024 03/27 19:02
簽訂三方協(xié)議,可以嗎
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2024 03/27 19:03
這個(gè)是可以的呢三方都需要蓋章
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2024 03/27 19:03
如果不蓋章呢?
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2024 03/27 19:04
這個(gè)法律和稅務(wù)效力比較差,后面稅務(wù)是否認(rèn)可就不能保證
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2024 03/27 19:05
如果抵扣了,不查也沒(méi)事吧?
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2024 03/27 19:06
不查就沒(méi)關(guān)系吧
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2024 03/27 19:07
三方協(xié)議一般針對(duì)是現(xiàn)金流,你說(shuō)的抵扣是什么情況呢?
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2024 03/27 19:09
專票,就是A付款給C,C再付給B,B給A開票
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2024 03/27 19:10
這樣是現(xiàn)金流不一致
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2024 03/27 19:11
是的呢,一般不建議這樣操作
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2024 03/27 19:19
已經(jīng)這樣了,不簽三方協(xié)議,可以抵扣嗎?
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2024 03/27 19:22
不能呢,你現(xiàn)在的情況是需要走三方協(xié)議,但是要做出合理有依據(jù)的解釋
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