问题已解决
老師幫我看下這兩個(gè)題目可以嗎
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財(cái)稅「2016」36號(hào)第二十條 境外單位或者個(gè)人在境內(nèi)發(fā)生應(yīng)稅行為,在境內(nèi)未設(shè)有經(jīng)營(yíng)機(jī)構(gòu)的,扣繳義務(wù)人按照下列公式計(jì)算應(yīng)扣繳稅額:
應(yīng)扣繳稅額=購(gòu)買方支付的價(jià)款÷(1+稅率)×稅率;
所以境外付匯代扣增值稅時(shí),不分個(gè)人還是單位,都是按適用的稅率,不可以用征收率
2023 03/15 12:05
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一休哥哥老師 
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2023 03/15 12:07
所以不能用征收率3%,要用6%
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一休哥哥老師 
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2023 03/15 12:10
根據(jù)《增值稅暫行條例》的規(guī)定,納稅人銷售或進(jìn)口糧食、食用植物油等適用9%的低稅率。
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一休哥哥老師 
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2023 03/15 12:22
納稅人購(gòu)進(jìn)用于生產(chǎn)銷售或委托加工 13%稅率貨物的農(nóng)產(chǎn)品,按 10%的扣除率計(jì)算進(jìn) 項(xiàng)稅額
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