问题已解决
請問視同銷售稅率是不是都是13%,我單位是類似學校的單位,給學員贈送了課程,這些贈送的課程做視同銷售,對應的銷項稅是不是13%
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
你是培訓單位吧,培訓服務是6%的稅率哦
2022 03/01 15:03
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/01 15:04
我單位課程類收入做的3%,屬于滑冰培訓
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/01 15:05
也就是說不是所有視同銷售都是13%是吧
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/01 15:05
你是小規(guī)模納稅人嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/01 15:07
一般納稅人
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/01 15:08
就是前期核定的課程類收入都是按照3%征收的,那我贈送的課程是不是應該按照3%做視同銷售
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/01 15:12
一般納稅人沒有3%的稅率的哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/01 15:20
那就是小規(guī)模吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/01 15:21
我也不清楚
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/01 15:26
小規(guī)模納稅人就是3%的稅率
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/01 15:28
那就是視同銷售也按照這個稅率來確認嗎
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/01 15:48
是的,就是按這個稅率的額
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