问题已解决
老師,小規(guī)模納稅人月末不用結(jié)轉(zhuǎn)增值稅?一個(gè)季度交一次增值稅,附加稅也不能每月計(jì)提?



你好,小規(guī)模增值稅是這樣處理
借;應(yīng)收賬款 等科目 貸;主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)-應(yīng)交增值稅
如果繳納,借;應(yīng)交稅費(fèi)-應(yīng)交增值稅,銀行存款
如果減免了,借;應(yīng)交稅費(fèi)-應(yīng)交增值稅 貸;營(yíng)業(yè)外收入——增值稅減免
附加稅有應(yīng)納稅額就季度末月計(jì)提
沒(méi)有就不需要計(jì)提
2019 05/17 14:59

84785011 

2019 05/17 15:01
老師就是附加稅季末有的話就計(jì)提,沒(méi)有就不計(jì)提

鄒老師 

2019 05/17 15:07
你好,是的,是這樣的

84785011 

2019 05/17 15:08
謝謝老師辛苦了

鄒老師 

2019 05/17 15:12
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
