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老師:我們是房地產(chǎn)開發(fā)公司,商品房還在建, 前期銷售費(fèi)用__銷售代理傭金這么入賬,在所得稅匯算清繳中怎么抵扣
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同學(xué)你好
這個(gè)需要有發(fā)票
2022 05/16 11:15
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2022 05/16 11:18
有發(fā)票、對(duì)方開的增值稅專票、3%的稅率
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2022 05/16 11:28
一般納稅人開具3%的專票,3%是征收率,包括5%也是征收率,征收率是小規(guī)模納稅人簡(jiǎn)易計(jì)稅使用,當(dāng)然一般納稅人也能使用,一般納稅人也有簡(jiǎn)易計(jì)稅項(xiàng)目。小規(guī)模納稅人適用征收率,征收率為3%。適用13%稅率銷售貨物或者提供加工、修理修配勞務(wù)以及進(jìn)口貨物。提供有形動(dòng)產(chǎn)租賃服務(wù)
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2022 05/16 11:35
我咨詢的是銷售代理傭金所得稅匯算清繳怎么抵扣
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2022 05/16 11:45
同學(xué)你好
有發(fā)票就可以全額扣除
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2022 05/16 11:45
不是按5%嗎
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2022 05/16 11:47
傭金只能按(土地出讓金+開發(fā)成本)*5%扣除嗎
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2022 05/16 11:49
一般的代理傭金可以直接全額扣除
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