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房企一般項(xiàng)目,商品房銷售了申報(bào)增值稅,是要扣除土地出讓金申報(bào)嗎?如何申報(bào)呢?
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預(yù)繳的時(shí)候不扣除出讓金
2022 05/21 19:05
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2022 05/21 20:15
不是預(yù)繳的時(shí)候,已經(jīng)開9個(gè)點(diǎn)的增值稅發(fā)票了,申報(bào)的時(shí)候要怎么扣土地出讓金?怎么申報(bào)呢?
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余余老師 
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2022 05/21 20:19
申報(bào)表有個(gè)附列資料三
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余余老師 
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2022 05/21 20:20
按照本期確認(rèn)收入的物業(yè)面積占比去扣除本期的
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2022 05/21 20:23
填哪里呢?
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余余老師 
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2022 05/21 20:24
百分之久稅率那一行,每列數(shù)根據(jù)實(shí)際情況去填
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余余老師 
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2022 05/21 20:26
主要是本期實(shí)際扣除額,等于(當(dāng)期確認(rèn)收入房地產(chǎn)項(xiàng)目建筑面積÷房地產(chǎn)項(xiàng)目可供銷售建筑面積)×支付的土地價(jià)款。其他的項(xiàng)目沒啥好說的,都是字面意思,按照實(shí)際數(shù)據(jù)填就是了
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