当前位置:财税问题 >
實(shí)務(wù)
问题已解决
學(xué)堂老師您好! 滿足什么條件,建材公司發(fā)票砂子可以開簡易計(jì)稅?
FAILED



你好,砂石簡易征收3%的依據(jù)主要來自《財(cái)政部國家稅務(wù)總局關(guān)于部分貨物適用增值稅低稅率和簡易辦法征收增值稅政策的通知》(財(cái)稅〔2009〕9號(hào))的規(guī)定。根據(jù)該通知,一般納稅人銷售自產(chǎn)的建筑用和生產(chǎn)建筑材料所用的砂、土、石料,可以選擇按照簡易辦法依照6%征收率計(jì)算繳納增值稅。后來,《財(cái)政部國家稅務(wù)總局關(guān)于簡并增值稅征收率政策的通知》(財(cái)稅〔2014〕57號(hào))將簡易征收的稅率從6%調(diào)整為3%。因此,砂石簡易征收的依據(jù)是按照3%的征收率進(jìn)行簡易征收
2024 03/28 16:24

84784973 

2024 03/28 16:26
砂子怎么會(huì)自產(chǎn)的?

小小霞老師 

2024 03/28 16:28
砂子可以自產(chǎn),去河里打撈

84784973 

2024 03/28 16:43
這樣的都可以簡易計(jì)稅嗎老師?

小小霞老師 

2024 03/28 16:44
因?yàn)檫@里是自產(chǎn)的,打撈起來還要自己加工下
