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一般纳税人转让其取得的不动产,按照以下规定缴纳增值税
来 源:www.71-fuwu.com     发布时间:2016-7-28 11:06:16

1)一般纳税人转让其2016年5月1日后自建的不动产,适用一般计税方法,以取得的全部价款和价外费用为销售额计算应纳税额。纳税人应以取得的全部价款和价外费用,按照5%的预征率向不动产所在地主管地税机关预缴税款,向机构所在地主管国税机关申报纳税。


1) general taxpayer on the transfer of the 2016 May 1 in the future self of the immovable property and suitable method of general tax, in order to get the full price and the cost price for sales calculated payable tax amount. Taxpayers should to get the total price and other charges, in accordance with the premonitory symptoms of 5% rate to real estate is located the landlord tax authority tax withholding tube and institutions to the local competent tax authorities to declare taxes.


2)一般纳税人转让其2016年5月1日后取得(不含自建)的不动产,适用一般计税方法,以取得的全部价款和价外费用为销售额计算应纳税额。纳税人应以取得的全部价款和价外费用扣除不动产购置原价或者取得不动产时的作价后的余额,按照5%的预征率向不动产所在地主管地税机关预缴税款,向机构所在地主管国税机关申报纳税


2) the general taxpayer transfer the 2016 May 1 after (excluding self) real estate, suitable method of general tax, in order to get the full price and the cost price for sales computing taxable amount. Taxpayers should in order to obtain the total price and other expense deduction of real property purchase price or to obtain real estate price balance, in accordance with the premonitory symptoms of 5% rate to real estate is located the landlord tax authority tax withholding tube and institutions to the local competent tax authorities to declare taxes


3)一般纳税人转让其2016年4月30日前自建的不动产,选择适用一般计税方法计税的,以取得的全部价款和价外费用为销售额计算应纳税额。纳税人应以取得的全部价款和价外费用,按照5%的预征率向不动产所在地主管地税机关预缴税款,向机构所在地主管国税机关申报纳税。


3) general taxpayer transfers the 2016 April 30 built real estate, the choice of applicable method of general tax tax, in order to obtain the full price and the cost price for sales to calculate the payable tax amount. Taxpayers should to get the total price and other charges, in accordance with the premonitory symptoms of 5% rate to real estate is located the landlord tax authority tax withholding tube and institutions to the local competent tax authorities to declare taxes.


4)一般纳税人转让其2016年4月30日前取得(不含自建)的不动产,选择适用一般计税方法计税的,以取得的全部价款和价外费用为销售额计算应纳税额。纳税人应以取得的全部价款和价外费用扣除不动产购置原价或者取得不动产时的作价后的余额,按照5%的预征率向不动产所在地主管地税机关预缴税款,向机构所在地主管国税机关申报纳税。


4) general taxpayer transfer the 2016 April 30 recently made (excluding self) of real estate and the choice of applicable method of general tax tax, in order to get the full price and the cost price for sales calculated payable tax amount. Taxpayers should in order to obtain the total price and other expense deduction of real property purchase price or to obtain real estate price balance, in accordance with the premonitory symptoms of 5% rate to real estate is located the landlord tax authority tax withholding tube and institutions to the local competent tax authorities to declare taxes.


5)一般纳税人转让其2016年4月30日前自建的不动产,可以选择适用简易计税方法计税,以取得的全部价款和价外费用为销售额,按照5%的征收率计算应纳税额。纳税人应按照上述计税方法向不动产所在地主管地税机关预缴税款,向机构所在地主管国税机关申报纳税。


5) the general taxpayer transfers the 2016 April 30 built real estate, can choose to apply simple tax method tax, in order to obtain the full price and the cost price for sales, according to 5% tax rate of tax payable shall be computed. Taxpayers should tax according to the above method to the real estate where the competent tax authority of the tax paid in advance, the mechanism to the local competent tax authorities to declare taxes.


6)一般纳税人转让其2016年4月30日前取得(不含自建)的不动产,可以选择适用简易计税方法计税,以取得的全部价款和价外费用扣除不动产购置原价或者取得不动产时的作价后的余额为销售额,按照5%的征收率计算应纳税额。纳税人应按照上述计税方法向不动产所在地主管地税机关预缴税款,向机构所在地主管国税机关申报纳税。


6) general taxpayer transfer the 2016 April 30 recently made (excluding self) of real estate can be applies simple tax method tax, in order to obtain the total price and other expenses deduction real property purchase price or to obtain real estate price after the balance of sales, according to the 5% levy rate of tax payable shall be computed. Taxpayers should tax according to the above method to the real estate where the competent tax authority of the tax paid in advance, the mechanism to the local competent tax authorities to declare taxes.




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