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适用税率看进项 预收帐款也要缴税
来 源:www.71-fuwu.com     发布时间:2016-6-1 9:55:33

只要企业是一般纳税人,销售图书的税率就是13%。但有一家公司,销售图书且是一般纳税人,税务人员却要求该公司按17%纳税。税务人员解释:该公司印刷图书的进项发票是17%,如果该公司适用13%的税率,那不成了缴13%抵扣17%?那税务上怎么平衡?使用税率只与产品有关,与进项无关。对于税务人员的解释,一定要三思而行。


As long as the enterprise is a general taxpayer, the tax rate of sales of books is 13%. But there is a company, sales of books and is the general taxpayer, the tax staff has asked the company to pay taxes by 17%. Tax officials explained: the company books in print invoices is 17%, if the rate of 13% for the company, it does not become a pay 17% 13% deduction? The tax on how to balance? Use rates only related to the product, and is independent of the input. For the interpretation of tax officials, we must think twice.


《增值税条例实施细则》第33条规定:预收款在发出货物时才产生纳税义务。“财税【2003】16号文”也强调:除了销售不动产,其他服务性业务的预收款不需要先缴纳营业税,在确认收入时再缴纳营业税。


"Regulations for the implementation of the VAT regulations," the thirty-third provision: pre payment in the issue of goods to generate tax obligations. Fiscal [2003] 16 Wen, also stressed: in addition to the sale of real estate, other service businesses do not need to pay the pre collection of business tax, and then pay the business tax in recognition of income.


有些企业预收款缴税是因为对方要求开具发票。其实,收到预收款后,向对方开具预收款凭证就可以了。


Some enterprises pay tax is due to the other requirements of the invoice. In fact, after receiving the pre payment, the other party will be issued a pre payment voucher.


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