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旅游业营改增,差额征税的会计核算怎么做?
释义
旅游业营改增,差额征税的会计核算怎么做?旅游业营改增,差额征税的会计核算怎么做旅游业差额征税的销售额=取得的全部价款和价外费用-向旅游服务购买方收取并支付给其他单位或者个人的住宿费、餐饮费、交通费、签证费、门票费和支付给其他接团旅游企业的旅游费用。(一)一般纳税人应纳增值税额=当期销项税额-当期进项税额当期销项税额=销售额÷(1+6%)×适用税率6%。(二)小规模纳税人应纳增值税额=销售额÷(1+3%)×征收率3%。这样解释大家理解吗?
该内容由 赵军律师 和 律说律答 共创回答
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