洗车收入是否属于营改增值税

2025-03-28 06:44:40
推荐回答(5个)
回答(1):

洗车收入属于营业税改增值税。

洗车,在实行全面营业税改增值税之前,属于营业税税目税率表中的“其他服务业”,适用5%的营业税税率。

全面营业税改增值税后,洗车划入居民日常生活服务。

回答(2):

洗车收入属于营改增,它和汽车美容项目均属于汽车美容公司的主营业务,营改增之后,账务处理是:
借:银行存款
贷:主营业务收入-洗车收入
主营业务收入-各汽车美容项目
应交税费-应交增值税-销项税

回答(3):

不是,营改增是后来的2+7,其中2是运输业及邮政行业,7是现代行业。不含洗车此项

回答(4):

是的。
提供洗车服务,原来应该征收营业税的,营业税改征增值税以后,征收增值税。所以提供洗车服务,属于营改增范围。

回答(5):

不是

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