問題已解決
小規(guī)模納稅人開30萬的勞務(wù)費專票,需要稅務(wù)局代開,同時需要繳納增值稅,附加稅要不要同時繳納?
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你好,你這個30萬是季度不含稅金額還是含稅金額?
2019 07/22 21:26
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2019 07/22 21:41
含稅價
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2019 07/22 21:41
你好,代開專用發(fā)票需要繳納城建稅
教育費附加,地方教育費附加因為季度收入低于30萬是免征的
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2019 07/22 21:43
三個點的需要繳納增值稅和城建稅,在開票時一并交清是吧
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2019 07/22 21:44
你好,是的,是這樣的
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2019 07/22 21:46
憑證如何記分錄呢?如果這個季度再自開普票,就不在免征額范圍內(nèi)了?
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2019 07/22 21:51
你好
借;應(yīng)收賬款 等科目 , 貸;主營業(yè)務(wù)收入 ,應(yīng)交稅費-應(yīng)交增值稅
借;應(yīng)交稅費-應(yīng)交增值稅 , 城建稅,貸;銀行存款
在開具普通發(fā)票,不含稅收入季度超過30萬了,普通發(fā)票不免征增值稅的
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2019 07/22 21:54
借:應(yīng)收賬款 貸:主營業(yè)務(wù)收入 應(yīng)交稅費-增值稅還有城建稅把?
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2019 07/22 21:57
你好,城建稅是另外季度末月做計提分錄,而不是與收入分錄一起的
借;稅金及附加,貸;應(yīng)交稅費——城建稅
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2019 07/22 21:58
懂了,謝謝老師!
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2019 07/22 22:12
房地產(chǎn)企業(yè),老項目,采用簡易征收方式,當年度增值稅計入稅金及附加里該如何調(diào)整?若跨年度該如何調(diào)整,具體分錄麻煩告知,謝謝!
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2019 07/23 08:32
你好,當時計入稅金及附加的分錄是?
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2019 07/23 08:40
借:稅金及附加 貸:應(yīng)交稅費_增值稅,
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2019 07/23 08:41
你好,做相反分錄沖銷就是了
借;應(yīng)交稅費_增值稅,貸;以前年度損益調(diào)整——稅金及附加
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2019 07/23 08:42
本年度的呢?另一個老師回復(fù)說要沖收入
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2019 07/23 08:43
你好,借;應(yīng)交稅費_增值稅,貸;稅金及附加
這個只是增值稅與稅金及附加的關(guān)系,沒有涉及收入,不需要調(diào)整收入的
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