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财税问答 是否有20位码的税务登记证号? - 北京代理记账

财税问答 是否有20位码的税务登记证号?

2021-10-21上一篇 : |下一篇 :

Q

问:纳税人提供代理进口服务如何确定销售额?

答:根据《国家税务总局关于在境外提供建筑服务等有关问题的公告》(国家税务总局公告2016年第69号)规定:“八、纳税代理进口按规定免征进口增值税的货物,其销售额不包括向委托方收取并代为支付的货款。向委托方收取并代为支付的款项,不得开具增值税专用发票,可以开具增值税普通发票

……

十一、本公告自发布之日起施行,此前已发生未处理的事项,按照本公告规定执行。”