问题已解决
請問老師,我是小規(guī)模納稅人,開出的是普票,要做應(yīng)交稅費一增值稅一銷項稅額,這筆分錄嗎?
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你好 沒有銷項稅的 三級科目的。 你 做 :借銀行存款或者應(yīng)收賬款貸主營業(yè)務(wù)收入 應(yīng)交稅費-應(yīng)交增值稅。 季末不超過標準做 :借 應(yīng)交稅費-應(yīng)交增值稅貸營業(yè)外收入
2021 04/10 13:04
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2021 04/10 13:10
就是季末把沒超標準的稅結(jié)轉(zhuǎn)到營業(yè)外收入里面去,如果是超標準了就不用做嗎?
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2021 04/10 13:11
?你好是的。 超過標準你就得繳納稅費了。? ?就得做 :借應(yīng)交稅費-應(yīng)交增值稅貸銀行存款??
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2021 04/10 13:13
開出去的發(fā)票要做這筆分錄,收到的發(fā)票也同樣要做這筆分錄嗎?
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2021 04/10 13:14
你好? ? 收回來的發(fā)票 就是價稅合計入成本或者費用了。??
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2021 04/10 13:16
就是不用做是嗎?直接進成本或費用,影響我當期的損益
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2021 04/10 13:17
?你好? ?是的 。? 是的。? ?你小規(guī)模也不能抵扣的?
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2021 04/10 13:21
好的,謝謝老師
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2021 04/10 13:21
沒事的; 希望能幫到你 ; 滿意請給予評價??
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