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老師,小規(guī)模納稅人,一月份開出專票稅額300,另外有100的稅額是開出紅沖去年的,然后重新開了100稅額的專票,結(jié)轉(zhuǎn)稅額的時(shí)候怎么做賬呢?
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你好!為什么要沖紅呢
2022 03/31 10:47
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2022 03/31 10:47
就是紅沖了,然后又重新開了一張
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蔣飛老師 
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2022 03/31 10:49
1.根據(jù)紅字發(fā)票做賬
借應(yīng)收賬款
貸主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)…應(yīng)交增值稅
(金額用負(fù)數(shù)表示)
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2022 03/31 10:49
2.根據(jù)重新開票做賬
借應(yīng)收賬款
貸主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)…應(yīng)交增值稅
(金額用正數(shù)表示)
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2022 03/31 10:51
結(jié)轉(zhuǎn)增值稅的時(shí)候怎么做賬
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2022 03/31 11:33
增值稅,正負(fù)抵消了(為0),不用結(jié)轉(zhuǎn)的
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2022 03/31 11:37
那我還有個(gè)300的呢,老師
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2022 03/31 11:42
不用結(jié)轉(zhuǎn)的
下月交稅時(shí)
借應(yīng)交稅費(fèi)…應(yīng)交增值稅
貸銀行存款
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2022 03/31 11:49
好的,謝謝老師,給您五星好評(píng)
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2022 03/31 12:13
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對(duì)我的回復(fù)及時(shí)給予評(píng)價(jià)。謝謝
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