问题已解决
小規(guī)模納稅人的增值稅和附加稅的免稅收入都要做到營業(yè)外收入嗎?
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您好,你的理解正確
2020 05/04 19:08
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2020 05/04 23:21
比如:應(yīng)稅收入10000?3%=300,但是申報的時候附加稅都為0了,是不是不用做這個附加稅的營業(yè)外收入了呢?
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2020 05/05 08:52
您好,是的,附加稅以實際繳納的增值稅和消費稅為計稅依據(jù),因此,增值稅和消費稅為0,附加稅不用計提和轉(zhuǎn)營業(yè)外收入了。
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