当前位置:财税问题 >
實(shí)務(wù)
问题已解决
財(cái)產(chǎn)租賃合同印花稅是按不含稅收入來(lái)報(bào)吧



你好,這個(gè)不一定如果合同含稅按照含稅交,不含稅按照不含稅繳納
2020 01/14 10:55

84785045 

2020 01/14 10:56
是含稅的,需要按照不含稅的收入來(lái)報(bào)嗎

84785045 

2020 01/14 10:56
轉(zhuǎn)換成不含稅的收入來(lái)報(bào)嗎

小洪老師 

2020 01/14 10:58
你好不需要,直接按照含稅來(lái)申報(bào),這個(gè)是規(guī)定

84785045 

2020 01/14 10:59
那增值稅和企業(yè)所得稅是按不含稅收入來(lái)報(bào)了

小洪老師 

2020 01/14 11:00
這個(gè)增值稅和企業(yè)所得稅按照不含稅來(lái)申報(bào)1.如果購(gòu)銷合同中只有不含稅金額,以不含稅金額作為印花稅的計(jì)稅依據(jù);
2.如果購(gòu)銷合同中既有不含稅金額又有增值稅金額,且分別記載的,以不含稅金額作為印花稅的計(jì)稅依據(jù);
3.如果購(gòu)銷合同所載金額中包含增值稅金額,但未分別記載的,以合同所載金額(即含稅金額)作為印花稅的計(jì)稅依據(jù)。
據(jù)此,按合同金額計(jì)征印花稅的,合同中只有不含稅金額,以不含稅金額作為印花稅的計(jì)稅依據(jù);合同所載金額中包含增值稅金額,但未分別記載的,以合同所載金額(即含稅金額)作為印花稅的計(jì)稅依據(jù)

84785045 

2020 01/14 11:02
包含增值稅金額是什么意思?我合同金額都是含稅的吧

84785045 

2020 01/14 11:02
我們是出租房產(chǎn)的收入

84785045 

2020 01/14 11:03
增值稅金額是什么意思

小洪老師 

2020 01/14 11:05
就是只對(duì)增值環(huán)節(jié)繳納的稅金叫做增值稅稅金,是不含稅金額,包含增值稅就是開票是含稅金額

84785045 

2020 01/14 11:08
那像我這樣的是要填含稅金額還是不含稅

小洪老師 

2020 01/14 11:34
你好印花稅填含稅金額

84785045 

2020 01/14 11:53
好的老師,謝謝

小洪老師 

2020 01/14 11:55
好的同學(xué)不用客氣的。
