当前位置:财税问题 >
實(shí)務(wù)
问题已解决
我想問(wèn)一下,出售土地使用權(quán),差額征收增值稅,那怎么確認(rèn)收入?



許老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,經(jīng)濟(jì)師,審計(jì)師,稅務(wù)師,資產(chǎn)評(píng)估師
含稅收入-差額征收的增值稅,就是收入哦!
2019 09/06 15:59

84784973 

2019 09/06 16:00
收入是含稅的嗎?

許老師 

2019 09/06 16:06
減去以后,就是不含增值稅的了呀!

84784973 

2019 09/06 16:09
那差額怎么算呢,其中差額征收是減去一部分,這部分的原值算增值稅,,

84784973 

2019 09/06 16:15
可以這樣嗎,借預(yù)收賬款: 貸:無(wú)形資產(chǎn): 其他業(yè)務(wù)收入: 應(yīng)交稅費(fèi)—應(yīng)交增值稅

84784973 

2019 09/06 16:20
老師還在嗎!

許老師 

2019 09/06 17:50
剛才有事去了,不好意思。差額的話,就是(含稅收入-土地取得成本)/(1+稅率)*稅率,作為銷項(xiàng)稅額的。分錄 借:應(yīng)收賬款/銀行存款 貸:其他業(yè)務(wù)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅 如果對(duì)回答滿意,請(qǐng)五星好評(píng),謝謝!
