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    企的寶集團 > 財稅百科 > 公司收取的客戶合同違約金是否計入增值稅銷售額

    公司收取的客戶合同違約金是否計入增值稅銷售額

    發布者：曉猛 來源：企的寶財稅集團

    公司收取的違約金需要計入增值稅銷售額。銷售額為納稅人發生應稅銷售行為收取的全部價款和價外費用，向客戶收取的違約金屬于價外費用，需要計入增值稅銷售額。

    收取客戶違約金

    文章關鍵詞： 公司 增值稅 銷售額 納稅人
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