问题已解决
你好。老师,问一下建筑业小规模纳税人和一般纳税人的简易计税和一般计税预收账款怎么缴税?
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你好 ; 小规模按3%预交 ; (如果不超过季度30万普票; 不用预交的 ) 、一般纳税人一般计税按2%预交的;简易计税按3%预交的
2023 05/23 14:55
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2023 05/23 17:33
老师,小规模按3%预缴,现行的政策应该按1预缴吧?一般纳税人简易计税的是不是就是直接用销售额×3%就可以了
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2023 05/23 17:36
你好1; 是的;按1%预交 ; 2. 简易计税按3% ;
建筑服务预缴增值税计算公式如下:
1.
适用一般计税方法计税的,应预缴税款=(全部价款和价外费用-支付的分包款) ÷(1+9%)×2%
2.
适用简易计税方法计税的,应预缴税款=(全部价款和价外费用-支付的分包款) ÷(1+3%)×3%
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2023 05/23 17:41
老师,一般纳税人简易计税是按这个预缴吗?应预缴税款=(全部价款和价外费用-支付的分包款) ÷(1+3%)×3%感觉不是呢?
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2023 05/23 17:44
你好; 是的; 是这样的哈; 你有分包业务出去; 比如1.
异地预缴增值税计算公式建筑业 1、一般计税 应预缴税款=(全部价款和价外费用-支付的分包款)÷(1+9%)×2% 2、简易计税 应预缴税款=(全部价款和价外费用-支付的分包款)÷(1+3%)×3%
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2023 05/23 17:50
好的,老师!那一般纳税人简易计税预缴的税款和实际计算的应纳税所得额就是一样了呗!
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2023 05/23 17:58
你好; 简易计税的 和一般计税不一样的 ; 一个是9% ; 一个是3%
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2023 05/23 19:26
老师,我的意思一般纳税人简易计税方法预缴的增值税税额和实际应计算应纳增值税税额是一样吧?都是 (全部价款-分包款)÷(1+3%)×3%
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2023 05/23 19:30
你好; 是的 要减去分包款来计算税额的
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2023 05/23 19:32
我一直迷惑了,现在才知道,原来一般纳税人采用简易计税预缴税额和应纳增值税税额的计算方法一样的!
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2023 05/23 19:45
你好; 预交本身就是一样的;只是比例会有差异; 先预交的比例是2%或者3%
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2023 05/23 19:46
好的,老师,知道了!
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2023 05/23 19:51
不客气的; 希望能帮到你 ;