問(wèn)題已解決
稅局代開(kāi)一份普票,稅率和稅額為***,此發(fā)票為30萬(wàn)以下免增值稅,請(qǐng)問(wèn)收入分錄的增值稅怎么計(jì)算?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
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![](https://pic1.acc5.cn/011/22/49/63_avatar_middle.jpg?t=1651216633)
收入正常寫(xiě)的,免稅的時(shí)候轉(zhuǎn)入營(yíng)業(yè)外收入就行的啊
2020 02/25 15:12
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 02/25 16:05
發(fā)票金額是20,稅率和稅額***,我直接做借:應(yīng)收賬款20 貸:主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi) (這倆科目要從20分出來(lái)是嗎?)
![](https://pic1.acc5.cn/011/22/49/63_avatar_middle.jpg?t=1651216633)
龍楓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/25 17:07
你好,理解是正確的啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/25 19:00
發(fā)票沒(méi)有顯示金額,我可以不做應(yīng)交稅費(fèi)這科目嗎?
![](https://pic1.acc5.cn/011/22/49/63_avatar_middle.jpg?t=1651216633)
龍楓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/25 19:01
你好,是需要做的自己計(jì)算的啊
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/25 19:04
就算發(fā)票沒(méi)顯示稅額還是要把稅分出來(lái)入賬,最終還是要記入營(yíng)業(yè)外收入,我理解的對(duì)吧?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785017 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/25 19:06
股東通過(guò)銀行劃入投資款,做賬時(shí)原始憑證需要做報(bào)銷(xiāo)單嗎?
![](https://pic1.acc5.cn/011/22/49/63_avatar_middle.jpg?t=1651216633)
龍楓老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/25 19:07
你好,理解是正確的啊,一般不需要報(bào)銷(xiāo)單的啊
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