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    生活服務類進項

    2016-12-03 22:25:29 生活隨筆 來源:http://www.ssiise.com 瀏覽:

    導讀: 生活服務類進項  下面是www 39394 com煙花美文網小編整理的生活服務類進項,供大家參考!  答:生活服務,是指為滿足城鄉居民日常生活需 ...

    生活服務類進項

      下面是www.ssiise.com煙花美文網小編整理的生活服務類進項,供大家參考!

      答:生活服務,是指為滿足城鄉居民日常生活需求提供的各類服務活動,包括文化體育服務、教育醫療服務、旅游娛樂服務、餐飲住宿服務、居民日常服務和其他生活服務。

      生活服務業適用稅率為6%。

      2、旅游業如何確定銷售額?生活服務類進項

      答:試點納稅人提供旅游服務,可以選擇以取得的全部價款和價外費用,扣除向旅游服務購買方收取并支付給其他單位或者個人的住宿費、餐飲費、交通費、簽證費、門票費和支付給其他接團旅游企業的旅游費用后的余額為銷售額。

      3、營改增之后, 公路經營企業收取的高速公路通行費如何繳納稅款?

      答:公路經營企業中的一般納稅人收取試點前開工的高速公路的車輛通行費,可以選擇適用簡易計稅方法,減按3%的征收率計算應納稅額;選擇一般計稅方法,收取試點后開工的高速公路的車輛通行費,按照不動產經營租賃服務繳納增值稅,稅率為11%。公路經營企業中的小規模納稅人,按照3%的征收率計算應納稅額。

      試點前開工的高速公路,是指相關施工許可證明上注明的合同開工日期在2016年4月30日前的高速公路。

      4、停車場提供的停車服務的適用稅率是多少?

      答:按照不動產經營租賃服務繳納增值稅,稅率為11%。

      5、將建筑物、構筑物等不動產或者飛機、車輛等有形動產的廣告位出租給其他單位或者個人用于發布廣告,適用稅率是多少?

      答:按照經營租賃服務繳納增值稅,動產經營租賃適用稅率為17%,不動產經營租賃適用稅率為11%。

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