问题已解决
老師好,公司買股票(交易性金融資產)獲得的投資收益不需要交增值稅需要交所得稅是吧
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你好!
增值稅和所得稅都需要交納的
2019 07/07 14:52
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蔣飛老師 
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2019 07/07 14:53
增值稅,是差額計稅
應交增值稅=(售價-買價)/(1+6%)*6%
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2019 07/07 19:48
小規(guī)模的也是6個點?分錄咋寫呢
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蔣飛老師 
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2019 07/07 19:54
借:投資收益
貸:應交稅費——轉讓金融商品應交增值稅
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蔣飛老師 
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2019 07/07 19:54
金融商品轉讓,一般納稅人適用稅率為6%,小規(guī)模納稅人征收率為3%。
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