問(wèn)題已解決
老師,城建稅 D選項(xiàng)是什么意思呢?沒(méi)有理解到!
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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舉例,本月申請(qǐng)?jiān)鲋刀惲舻滞硕?0萬(wàn)元,當(dāng)月增值稅留抵金額變成0;次月發(fā)生應(yīng)稅業(yè)務(wù),銷項(xiàng)2萬(wàn)元,沒(méi)有進(jìn)項(xiàng),不考慮上月增量退稅的情況下城建稅的稅基也就是計(jì)稅基礎(chǔ)是2,但上月有增量留抵退稅,那么城建稅的稅基(2-2)為0不用交稅
2022 10/11 18:30
付付老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 10/11 18:31
并且以后城建稅及附加稅以10-2為限不在交稅
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