問題已解決
老師,在土地增值稅這,為何有點(diǎn)計算題計算的時候需要減去拿地款,有的不需要,兩個大題看的有點(diǎn)蒙,難不成就是因?yàn)楹喴渍魇盏挠嫸惙绞?,就不用抵減拿地價,還是因?yàn)槭菄凶诘兀?第一個小題答案200,我算的選擇152.38
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這里題目說的選擇簡易計稅方式,所以這里是按全部銷售額按5%征收率計算銷項(xiàng)稅額的。
2022 06/09 10:05
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m11717666 
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2022 06/09 10:11
只要是簡易計稅都不用減拿低價?
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法律老師 
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2022 06/09 10:13
是的,房地產(chǎn)開發(fā)企業(yè)簡易計稅時計算當(dāng)期銷項(xiàng)稅額不扣除地價款的。
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m11717666 
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2022 06/09 11:02
謝老師了。
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法律老師 
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2022 06/09 20:15
不用客氣,祝您學(xué)習(xí)愉快~
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