公(gong)司(si)是(shi)一(yi)般(ban)納稅(shui)(shui)人,有一(yi)個廠房(fang),今(jin)年建成(cheng)取(qu)得(de)產權(quan)證,10月份對外一(yi)次性(xing)出租(zu)(zu)給一(yi)家企(qi)業,一(yi)次性(xing)收(shou)取(qu)租(zu)(zu)戶(hu)三年共300萬(wan)租(zu)(zu)金,當月開(kai)具(ju)了增值(zhi)(zhi)稅(shui)(shui)發(fa)票。請問如何(he)申(shen)報納稅(shui)(shui)?企(qi)業取(qu)得(de)租(zu)(zu)金收(shou)入,一(yi)般(ban)需要繳納增值(zhi)(zhi)稅(shui)(shui)、企(qi)業所得(de)稅(shui)(shui)和印花稅(shui)(shui),具(ju)體如何(he)繳納?一(yi)起來看問:一(yi)次性(xing)取(qu)得(de)的跨年度的租(zu)(zu)金收(shou)入如何(he)繳納增值(zhi)(zhi)稅(shui)(shui)?答:根據《中華人民共和國增值(zhi)(zhi)稅(shui)(shui)暫行條例》第十(shi)九(jiu)條規定:“增值(zhi)(zhi)稅(shui)(shui)納稅(shui)(shui)義務發(fa)...