小規模營業人查定銷售額計算 - 稅務
By Edwina
at 2016-09-07T14:13
at 2016-09-07T14:13
Table of Contents
大家好:
朋友創業開了一間小型美容工作室(美容師只有她一個),
雖然說是創業,也是頂別人的美容工作室來營業的,
主要是作美體spa,其他的美體產品都只是客人有想買才有賣,
整體來說課程的均單大概是一千元左右,產品大概是兩千元,
最近收到國稅局的文要去辦理相關的營業登記事項,
承辦說查定銷售額為14萬/月,
但是實際上營業額每月連十萬都不到,裡面有的是預付課程,
所以有的時候只有2~3萬的收入,
每個月的支出大約是在3萬~6萬中間,
想請問國稅局大多都是看那些條件去評定計算查定的銷售額呢?
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