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一般納稅人從小規(guī)模納稅人取得稅率3%普票,視同銷售時(shí)如何計(jì)算稅額?
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你好 你們實(shí)際業(yè)務(wù)是什么 你取得是購進(jìn)的發(fā)票 你銷售應(yīng)該是按你同類產(chǎn)品的市場價(jià)的不含稅來計(jì)算銷項(xiàng)稅
2019 11/01 10:16
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2019 11/01 10:20
外購貨物無償贈(zèng)送他人,不含稅金額=發(fā)票金額/(1+適用稅率),這個(gè)適用稅率是商品的實(shí)際稅率,而不是小規(guī)模納稅人開具的發(fā)票稅率吧?
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2019 11/01 10:20
你好 是的 按你一般納稅人的稅率來
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2019 11/01 10:27
老師,再問一下,如果我購買的是圖書,購買時(shí)是免稅的,那我還要視同銷售嗎?
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2019 11/01 10:28
你好 是的 你送人要視同銷售了
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