“营改增”前后试乘试驾车涉税业务处理

发布时间：2018-06-03 07:05

  本文选题：营改增 + 试乘试驾车　； 参考：《财务与会计》2015年23期

【摘要】：汽车销售4S店将采购的应征消费税的小汽车转为试乘试驾车时,因为上牌需要自己为自己开具机动车销售统一发票。其涉及的税收问题主要是:对自用的应征消费税的小汽车进项税能否抵扣?自开的机动车销售统一发票是否一定要作为销售业务处理?销售试乘试驾车如何计算增值税?这些问题是税企双方容易产生争议的问题,本文依据相关政策法规,对"营改增"前后试乘试驾车涉税业务处理进行分析。
[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".
【作者单位】： 河南省南阳市国家税务局;山东省邹城市财政局预算科;
【分类号】：F812.42;D922.22
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本文编号：1971924