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小規(guī)模增值稅如何計(jì)提
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您好
借:應(yīng)收賬款、銀行存款等
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)——應(yīng)交增值稅
2019 02/13 08:58
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 02/13 09:02
百分之3的稅率具體應(yīng)該怎樣計(jì)提,謝謝
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 02/13 09:03
百分之3計(jì)提的分錄也這么寫(xiě)
比如銷(xiāo)售額10000的時(shí)候
借:應(yīng)收賬款、銀行存款等 10000*(1+0.03)=10300
貸:主營(yíng)業(yè)務(wù)收入 10000
應(yīng)交稅費(fèi)——應(yīng)交增值稅 10000*0.03=300
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