问题已解决
請問建筑服務(wù)分包,簡易計稅,甲方發(fā)包給乙方,乙方是給甲方開3%的增值稅發(fā)票嗎,甲方可以抵扣嗎?
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乙方是給甲方開3%的增值稅發(fā)票 ,甲方不可以進項抵扣
2023 10/10 16:24
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84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/10 16:33
甲方可以差額計稅吧,把乙方分包款扣掉,但甲方開全額發(fā)票吧,實際怎么差額交稅???
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/10 16:38
若乙方有分包資質(zhì),甲方可以差額交稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/10 16:48
那甲方開票是全額發(fā)票吧,交稅時怎么差額計征?
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/10 16:53
甲方開票是全額發(fā)票。再減去分包金額,做為申報增值稅 的依據(jù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/10 17:27
在增值稅申報表第幾頁
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/10 17:37
具體哪個附表不記得了,有個可扣除金額,附表三還是附表四
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