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购买住房契税减免问题您好，唯一一套住房是指中国公民在境内合法拥有用于自身居住的房屋只有一套的情况。认定的依据是房产登记机构开出的家庭唯一住房证明。 ...

运输服务企业资质问题您好！ 1运输企业需要有单独的资质证书。 2从税务开票角度，只要实际发生了经营业务就可以开具发票。  ...

信息技术服务费开票入账您好，开为“技术服务”，计入主营业务收入或其他业务收入。 ...

工资先计提再发放、个人借款 1、可以一次性支付，税法没有禁止性规定，按照适用税率计征个税即可； 2、可以，一般需要签订借款合同，从公司账户转账给个人账户。 ...

建筑行业包工包料税率问题您好。建筑企业外购建筑材料并提供施工服务的发票开具和税务处理参考如下：第一，如果建筑企业的工商营业执照上没有建筑材料销售资质，只有建筑服务资质的情况下，则建筑企业将外购材料和劳务的发票开具和税务处理如下：其一，一般而言，建筑企业将外购的材料和建筑劳务一起按照9%税率计征增值税，向发包方开具9%的增值税发票。其二，对于钢结构安装、机电安装、消防工程安装、智能系统集成安装工程和装配式建筑 ...

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