• <tr id='dV4dCi'><strong id='dV4dCi'></strong><small id='dV4dCi'></small><button id='dV4dCi'></button><li id='dV4dCi'><noscript id='dV4dCi'><big id='dV4dCi'></big><dt id='dV4dCi'></dt></noscript></li></tr><ol id='dV4dCi'><option id='dV4dCi'><table id='dV4dCi'><blockquote id='dV4dCi'><tbody id='dV4dCi'></tbody></blockquote></table></option></ol><u id='dV4dCi'></u><kbd id='dV4dCi'><kbd id='dV4dCi'></kbd></kbd>

    <code id='dV4dCi'><strong id='dV4dCi'></strong></code>

    <fieldset id='dV4dCi'></fieldset>
          <span id='dV4dCi'></span>

              <ins id='dV4dCi'></ins>
              <acronym id='dV4dCi'><em id='dV4dCi'></em><td id='dV4dCi'><div id='dV4dCi'></div></td></acronym><address id='dV4dCi'><big id='dV4dCi'><big id='dV4dCi'></big><legend id='dV4dCi'></legend></big></address>

              <i id='dV4dCi'><div id='dV4dCi'><ins id='dV4dCi'></ins></div></i>
              <i id='dV4dCi'></i>
            1. <dl id='dV4dCi'></dl>
              1. <blockquote id='dV4dCi'><q id='dV4dCi'><noscript id='dV4dCi'></noscript><dt id='dV4dCi'></dt></q></blockquote><noframes id='dV4dCi'><i id='dV4dCi'></i>
                当前位置: 首页 > 解读回应 > 常见问题解答
                某连锁餐饮企业集团实→行增值税汇总纳税,请问该集团总分支机构如何确定是否适用15%加计ㄨ抵减政策?
                来源:国家税务总局 发布时间:2020-01-13 字体:[ ]

                答:关于增值税汇总纳税企业如何适用15%加计抵减政策的执行口径,与10%加计抵减政策一致。经批准实行汇总缴纳增值税的总机构及其分支机构,以总机构本级及其分支机构提供生活服务的销售额占全部合计销售额的比重是否超过50%,确定总机构及其ζ 分支机构适用15%加计抵减政策。如果比重超过50%,则汇总纳税范围内的总机构和分支机∞构均可以适用15%加计抵减政策;如果不超过50%的,则汇总纳税范围内的总机构和分支机构均不能适用15%加计抵减政策。

                扫一扫在手机打开当■前页