问题已解决
老師甲供材部分!在合同有甲供材條款,但是沒(méi)有明確甲供材清單!現(xiàn)在從合同層面不知道哪些是甲供材,這樣享受簡(jiǎn)易計(jì)稅有問(wèn)題嗎?
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早上好,有問(wèn)題的,雖然政策上是全部或部分設(shè)備、材料,但前提是甲供自行采購(gòu)部分能很清楚核算
依據(jù)《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于全面推開(kāi)營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》(財(cái)稅[2016]36號(hào)):“一般納稅人為甲供工程提供的建筑服務(wù),可以選擇適用簡(jiǎn)易計(jì)稅方法計(jì)稅。甲供工程,是指全部或部分設(shè)備、材料、動(dòng)力由工程發(fā)包方自行采購(gòu)的建筑工程。”
2023 08/17 08:20
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2023 08/17 08:36
那最終結(jié)算的時(shí)候有結(jié)算清單,審定單!審定單上有的就是我們自己提供得!沒(méi)有得就是甲方自行采購(gòu)的!這樣不行嗎
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2023 08/17 08:38
您好啊,可以的啊,這個(gè)結(jié)算清單相當(dāng)于我們合同補(bǔ)充了
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2023 08/17 08:41
合同里約定部分主材及輔材由甲方提供!然后最終的結(jié)算單按照合同金額的三分之一結(jié)算也就是1000萬(wàn)結(jié)算,這樣享受甲供材沒(méi)問(wèn)題吧!
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廖君老師 
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2023 08/17 08:45
您好,沒(méi)問(wèn)題,按實(shí)際結(jié)算的來(lái)
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