问题已解决
購(gòu)買(mǎi)金稅盤(pán)服務(wù)費(fèi)怎么進(jìn)賬 可以抵扣增值稅.(小規(guī)模企業(yè))
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你好
按實(shí)際支付或應(yīng)付的金額,借記“管理費(fèi)用”等科目,貸記“銀行存款”等科目。
按規(guī)定抵減的增值稅應(yīng)納稅額,借記“應(yīng)交稅費(fèi)——應(yīng)交增值稅”科目,貸記“管理費(fèi)用”等科目。
2020 04/01 21:10
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2020 04/01 21:11
不進(jìn)營(yíng)業(yè)外收入這個(gè)科目嗎
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2020 04/01 21:13
你好,全額抵扣增值稅應(yīng)納稅額的時(shí)候計(jì)入管理費(fèi)用貸方核算,而不是計(jì)入營(yíng)業(yè)外收入核算
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