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小規(guī)模納稅人銷售幾百元的商品開出增值稅普通發(fā)票,如何做賬?應(yīng)交稅費(fèi)寫什么?
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你好,稅率是1%的,開票開1%,報(bào)稅按照3%的填寫。借銀行貸主營業(yè)務(wù)收入貸應(yīng)交稅費(fèi)-應(yīng)交增值稅
2020 07/10 14:53
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2020 07/10 14:54
增值稅是免征的,要轉(zhuǎn)到營業(yè)外收入嗎?
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樸老師 
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2020 07/10 15:03
疫情期間的不用轉(zhuǎn)
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2020 07/10 15:04
不用轉(zhuǎn)的話那銷項(xiàng)就會(huì)一直有那個(gè)金額,怎么轉(zhuǎn)出去?
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2020 07/10 15:11
這部分免征的是不用交稅的,但做賬時(shí)又是寫的貸應(yīng)交增值稅銷項(xiàng)稅額,我從銷項(xiàng)稅額里再怎么轉(zhuǎn)?
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2020 07/10 15:12
這個(gè)直接不做的,疫情期間的減免直接不做賬
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2020 07/10 15:13
不做賬?不明白,我有這筆業(yè)務(wù)在,怎么能不做賬?
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2020 07/10 15:14
比如我是小規(guī)模,這個(gè)月賣了700元的商品,開的普通發(fā)票,稅額6.7元,我要怎么做賬?
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2020 07/10 15:25
我的意思是疫情期間的免稅不做賬
直接做
借銀行貸主營業(yè)務(wù)收入
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2020 07/10 15:28
那請問申報(bào)時(shí)怎么弄?也是把免征的稅額直接寫在主營業(yè)務(wù)收入里對嗎?
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2020 07/10 15:37
就是不含稅額申報(bào)的,然后減免稅明細(xì)表填寫減免的稅額就行了
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2020 07/10 15:39
如果申報(bào)表里70的稅額我填減免,但做賬里70的稅額我填主營業(yè)務(wù)收入里,那這就對不上了……
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2020 07/10 15:48
不是,主營業(yè)務(wù)收入是不包含稅額的,70稅額填寫進(jìn)去也減免了
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2020 07/10 15:49
什么意思?什么70的稅額填寫進(jìn)去也減免了?您就告訴我做賬怎么做,報(bào)稅怎么報(bào),好嗎?
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2020 07/10 16:05
比如說不含稅收入是100,稅是3全免了,然后做分錄是
借銀行100貸主營業(yè)務(wù)收入100
報(bào)稅的時(shí)候3%的那欄填寫100的收入,免稅額那欄填寫100,減免稅明細(xì)表填寫減免的3元稅額,這樣說明白嗎
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2020 07/10 16:09
不含稅收入是100,稅是3全免了,但我銀行存款實(shí)際收的是103元,我如果只借銀行存款100的話,那這帳上的銀行存款100和我實(shí)際收到的銀行回單上的103就不相符了……
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2020 07/10 16:11
那你就做成收入是103,你開票不含稅103,這樣
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2020 07/10 16:15
那就是借:銀行存款103,貸主營業(yè)務(wù)收入103,對嗎?那請問我申報(bào)時(shí)怎么填?免稅額、減免那欄都怎么填
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2020 07/10 16:22
對的,申報(bào)的時(shí)候報(bào)稅的時(shí)候3%的那欄填寫103的收入,免稅額那欄填寫103,減免稅明細(xì)表填寫減免的3.09元稅額
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