本文選題：營(yíng)改增 + 試乘試駕車��； 參考：《財(cái)務(wù)與會(huì)計(jì)》2015年23期

【摘要】：汽車銷售4S店將采購(gòu)的應(yīng)征消費(fèi)稅的小汽車轉(zhuǎn)為試乘試駕車時(shí),因?yàn)樯吓菩枰约簽樽约洪_具機(jī)動(dòng)車銷售統(tǒng)一發(fā)票。其涉及的稅收問(wèn)題主要是:對(duì)自用的應(yīng)征消費(fèi)稅的小汽車進(jìn)項(xiàng)稅能否抵扣?自開的機(jī)動(dòng)車銷售統(tǒng)一發(fā)票是否一定要作為銷售業(yè)務(wù)處理?銷售試乘試駕車如何計(jì)算增值稅?這些問(wèn)題是稅企雙方容易產(chǎn)生爭(zhēng)議的問(wèn)題,本文依據(jù)相關(guān)政策法規(guī),對(duì)"營(yíng)改增"前后試乘試駕車涉稅業(yè)務(wù)處理進(jìn)行分析。
[Abstract]:Car sales 4S stores will purchase a sales tax on the car into a trial drive, because the licensing needs to write their own vehicle sales unified invoice. The tax problems involved are: can the income tax of the cars that should be collected for consumption tax for their own use be deducted? Should the unified invoice for the sale of motor vehicles be handled as a sales business? How to calculate VAT by trial driving? These problems are easily disputed by both parties. According to the relevant policies and regulations, this paper analyzes the handling of the tax-related business before and after the trial riding test drive before and after the "business reform and increase".
【作者單位】： 河南省南陽(yáng)市國(guó)家稅務(wù)局;山東省鄒城市財(cái)政局預(yù)算科;
【分類號(hào)】：F812.42;D922.22
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本文編號(hào)：1971924