问题已解决
請問一下,小規(guī)模納稅人開的銷項說要如何處理呢,比如,我開了一張一百萬的發(fā)票,借:應(yīng)收賬款 貸:主營業(yè)務(wù)收入 應(yīng)交稅費—增值稅—銷項說,那么這筆銷項稅要怎么處理,就是這樣掛著還是要轉(zhuǎn)出呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
你好,小規(guī)模的,借:應(yīng)收賬款 貸:主營業(yè)務(wù)收入 應(yīng)交稅費—應(yīng)交增值稅,
2020 01/02 11:29
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84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 01/02 11:31
那這個銷項稅不需要轉(zhuǎn)到未交增值稅里面嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 01/02 11:33
那進項稅呢,雖然不能抵扣,但是收到專票時做賬是要做的吧,這個稅也不需要轉(zhuǎn)出嗎?
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 01/02 11:35
你好,小規(guī)模不用做明細科目銷項稅和進項稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 01/02 11:41
好的,明白了,謝謝老師
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 01/02 11:42
你好,應(yīng)該的,祝你愉快,學習進步
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