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您好老師,酒店商鋪出租,一次性付一年租金,租金怎么入賬?
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您好,做借 銀行存款 貸 預(yù)收賬款 如果不跨年那么年末一次性將預(yù)收賬款攤?cè)肫渌麡I(yè)務(wù)收入中,如果跨年,則需要按月攤?cè)肫渌麡I(yè)務(wù)收入中。
2021 10/08 12:59
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2021 10/08 13:02
我單位是一般納稅人酒店業(yè),需要做銷項(xiàng)稅嗎?
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2021 10/08 13:03
如果是一般納稅人,出租適用9%的稅率,需要做銷項(xiàng),并開發(fā)票給對(duì)方。
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2021 10/08 13:04
對(duì)方?jīng)]要,先做賬怎么做呢?
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2021 10/08 13:05
對(duì)方?jīng)]要也要申報(bào)的,只是你發(fā)票不開了。做賬就按上面的做。
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2021 10/08 13:06
這種情況可以做到主營(yíng)業(yè)務(wù)收入里嗎?
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2021 10/08 13:07
做其他業(yè)務(wù)收入怎么報(bào)稅呢
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2021 10/08 13:08
按9%提銷項(xiàng)稅嗎?
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2021 10/08 13:08
你公司為酒店業(yè),做在主營(yíng)業(yè)務(wù)收入也是可以的。
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2021 10/08 13:10
銷項(xiàng)稅按6%還是9%呢?
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2021 10/08 13:16
如果你方為一般納稅人,且為長(zhǎng)包房,可按6%做酒店服務(wù);如為短包,則為9%(1個(gè)月以內(nèi))。
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2021 10/08 13:40
好的,謝謝老師
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2021 10/08 13:41
其實(shí)實(shí)務(wù)中沒有分得這么清,相當(dāng)于打擦邊球了,一般酒店按6%也就完事了。如無(wú)問(wèn)題,請(qǐng)給個(gè)好評(píng)。
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