问题已解决
老师,一般纳税人开机械租赁专票税率是多少
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您好,一般纳税人开机械租赁发票,增值税税率13%。
2020 06/01 19:37
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2020 06/01 19:39
能开税率是9%吗
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2020 06/01 19:47
您好,开9%的前提是您在租赁设备同时配备机械操作人员,可以按建筑项目开9%发票。
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2020 06/01 19:52
合同上需要注明吧
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2020 06/01 19:52
您好,您的理解非常正确。合同需要注明,包括发票内容开具。
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2020 06/01 19:53
内容怎么填写呢老师
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2020 06/01 19:54
营业执照上有这项服务
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2020 06/01 19:56
您好,发票按建筑服务开具,备注栏还得写项目地点等。
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2020 06/01 19:57
您好,因为9%税率,对方少抵扣,所以需要前期沟通。
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2020 06/01 20:00
我们的销项开出9%他们能抵多少呢
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2020 06/01 20:01
6月1日出新政备注要求的严格了
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2020 06/01 20:02
我们开票特别小心
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2020 06/01 20:06
您好,建筑行业备注栏政策很早就有,您的销项税额就是对方的进项税额。
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2020 06/01 20:08
老师刚刚说对方少抵扣我不知道少多少怎么计算呢
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2020 06/01 20:12
您好,等下我晚些回复您,您这个需要回复的比较多。
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2020 06/01 21:04
您好,假设您含税合同金额相同,按租赁13%计算需要缴纳增值税是合同金额的13/113,按建筑9%计算需要缴纳增值税是合同金额的9/109,差异约合同金额的4%。所以也就影响对方增值税抵扣的金额。
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2020 06/01 21:31
老师,不是很懂差异约合同金额的4%能算出来
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2020 06/01 21:34
老师,我还想问问发票是这样开建筑服务+机械租赁服务吗
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2020 06/01 21:38
您好,4%是个估计数,计算过程:13/113-9/109=11.50%-8.26%=3.24%
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2020 06/01 21:40
老师113和109是哪里来的数呢?不明白
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2020 06/01 21:42
您好,动产租赁增值税税率是13%,建筑服务增值税税率是9%。若含税金额相同,则动产租赁的增值税=13%/(1+13%),建筑服务的增值税=9%/(1+9%)。
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2020 06/01 21:47
老师,明白了谢谢
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2020 06/01 21:49
客气,非常荣幸能够给您支持!涉及增值税税率,最好双方协商。
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2020 06/01 21:52
谢谢!老师我们接受建议
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2020 06/01 21:53
您客气了,非常荣幸能够给您支持!