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老師,請(qǐng)教一個(gè)問題可以嗎? 就是處置固定資產(chǎn),產(chǎn)生的營(yíng)業(yè)外收入需要繳納增值稅嗎?
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你好,這個(gè)是需要繳納增值稅的
處置固定資產(chǎn)是計(jì)入固定資產(chǎn)清理,而不是直接計(jì)入營(yíng)業(yè)外收入
2019 08/19 10:23
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2019 08/19 10:27
針對(duì)那筆繳納增值稅呢
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2019 08/19 10:30
你好,是做繳納增值稅分錄?
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2019 08/19 10:32
處置固定資產(chǎn)時(shí)收到錢
借銀行存款
貸固定資產(chǎn)清理 然后借固定資產(chǎn)清理
累計(jì)折舊
貸固定資產(chǎn) 接著清理凈損益
借固定資產(chǎn)清理
貸營(yíng)業(yè)外收入
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2019 08/19 10:36
你好,處置是這樣做分錄
借;固定資產(chǎn)清理 , 累計(jì)折舊 , 貸;固定資產(chǎn)
借;銀行存款 ,貸;固定資產(chǎn)清理 , 應(yīng)交稅費(fèi)
借;資產(chǎn)處置收益 , 貸;固定資產(chǎn)清理(或相反分錄)
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2019 08/19 10:47
有資產(chǎn)處置收益這個(gè)科目嗎? 為什么處置固定資產(chǎn)也要繳稅呢 小規(guī)模購(gòu)入時(shí)也不涉及稅費(fèi)丫
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2019 08/19 10:57
你好,有的,有這個(gè)科目的
處置固定資產(chǎn)是需要繳納增值稅的,你可以去看我國(guó)增值稅對(duì)處置固定資產(chǎn)納稅的規(guī)定
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