浅谈财税误区之开票才“缴税”

来 源：www.71-fuwu.com     发布时间：2016-6-12 10:02:12

何时缴税不以开票为准，而是按各税种规定的纳税义务发生的时间为准，如销售不需要安装的设备，不管是否开票，在发出商品时就应该确认收入，需缴纳增值；

When tax based on the billing, but according to the provisions of the tax the tax obligations of the time, such as sales do not need to install the equipment, regardless of whether the invoice, in a commodity should affirm income, to pay value added tax;

还有开票了未必要“缴税”，如预收跨年房租，也开票了，营业税应该缴，但企业所得税要分期确认收入，也就跨年分期确认收入。

And make out an invoice is not necessary in tax, such as advance inter annual rent, make out an invoice, sales tax should be paid, but corporate income tax to staging confirmation of income, can cross in staging of revenue recognition.

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