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老師好:請問收取的違約金屬于價(jià)外費(fèi)用,怎么繳增值稅?是違約金的額直接乘以13%還是價(jià)稅分離(違約金額/1.13*13%)呢?
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學(xué)員你好,價(jià)稅分離,違約金額/1.13*13計(jì)算
2021 11/27 13:50
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2021 11/27 13:53
額,老師我怎么開票?違約金加在違約那批貨款里面嗎?
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2021 11/27 13:56
可以跟貨款一起開票,如果對方不要票,可以做不開票收入申報(bào)
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2021 11/27 14:00
老師:如果對方不要票我就寫個(gè)收據(jù)入賬,入賬時(shí)把價(jià)稅分離了?申報(bào)時(shí)按不開票收入就行吧?
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2021 11/27 14:04
是的,你的理解完全正確,可否給個(gè)五星好評
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