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纳税人跨县(市、区)提供建筑服务,按照以下规定预缴税款
来 源:www.71-fuwu.com     发布时间:2016-7-29 10:50:42

1)小规模纳税人跨县(市、区)提供建筑服务,以取得的全部价款和价外费用扣除支付的分包款后的余额,按照3%的征收率计算应预缴税款。


1) small scale taxpayers across the county (city, district) to provide construction services, in order to get the total price and other expense deduction payment sub paragraph after the balance, in accordance with the 3% levy rate should be prepaid taxes are calculated.


2)一般纳税人跨县(市、区)提供建筑服务,适用一般计税方法计税的,以取得的全部价款和价外费用扣除支付的分包款后的余额,按照2%的预征率计算应预缴税款。


2) general taxpayer across counties (cities, districts) provide construction services and suitable method of general tax tax, in order to get the total price and other expenses deduction of the balance of payment to subcontractor, in accordance with the premonitory symptoms of 2% rate should be prepaid taxes are calculated.


3)一般纳税人跨县(市、区)提供建筑服务,选择适用简易计税方法计税的,以取得的全部价款和价外费用扣除支付的分包款后的余额,按照3%的征收率计算应预缴税款。


3) general taxpayer across counties (cities, districts) to provide construction services, applies simple tax method tax, in order to get the total price and other expense deduction payment sub paragraph after the balance, in accordance with the 3% levy rate should be prepaid taxes are calculated.




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