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问题
制造业加工费怎么开票
释义
加工费发票的开具方式为:根据具体情况来开。收到的加工费,明确知道生产的是哪种产品,直接进该种产品的成本中,并且分录。纳税人提供加工、修理修配劳务,税率为17%。
法律依据
《增值税暂行条例以及实施细则》 第二条
条例第一条所称货物,是指有形动产,包括电力、热力、气体在内。条例第一条所称加工,是指受托加工货物,即委托方提供原料及主要材料,受托方按照委托方的要求,制造货物并收取加工费的业务。条例第一条所称修理修配,是指受托对损伤和丧失功能的货物进行修复,使其恢复原状和功能的业务。
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更新时间:2025/1/5 23:52:33