问题已解决
小規(guī)模納稅人將設備租賃給外單位,開具什么商品代碼發(fā)票?
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稅收分類編碼:30405020199
稅收分類名稱:其他有形動產(chǎn)經(jīng)營租賃服務
開票商品名稱:*經(jīng)營租賃*設備租賃
2022 05/24 15:34
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2022 05/24 15:48
請問開具發(fā)票稅率是多少呢?
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2022 05/24 15:58
小規(guī)模開普票是免稅,開專票是3%
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2022 05/24 16:22
不對呀,設備租賃是租賃服務, 不是3%的應稅服務,如果是3%可開免稅
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2022 05/24 16:29
小規(guī)模納稅人適用3%征收率享受免稅政策的,可以開具免稅普通發(fā)票,但不得開具增值稅專用發(fā)票。 注意:小規(guī)模開具免稅普通發(fā)票,稅率欄次選擇“免稅”,而不是“零稅率”。如果開專票,視同放棄免稅,只能開3%的稅率。
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