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2015 wen ti jie da zhi wu
Author(s): 
Pages: 127-128
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  购买方增值税政策价外费用销售行为纳税人销售问题解答罚息延期付款财产转让所得进项税额;
Abstract: <正>1.销售方向购买方收取的延期付款罚息是否应当缴纳增值税?销售方出具什么发票给购买方?发票上应开具什么项目?答:假定销售方的销售行为属于增值税应税范围,则应将收到的延期付款罚息作为价外费用处理。根据《增值税暂行条例》第六条:销售额为纳税人销售货物或者应税
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