問題已解決
老師,我們是一般納稅人,2009年11月購入一臺小轎車,已提完折舊,賬面現(xiàn)在只有殘值?,F(xiàn)在以3萬元的價格賣了,請問賬務處理要怎么做?
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您好
借:固定資產(chǎn)清理
借:累計折舊
貸:固定資產(chǎn)
借:銀行存款
貸:固定資產(chǎn)清理
貸:應交稅費-簡易計稅
借:資產(chǎn)處置損益
貸:固定資產(chǎn)清理
2022 04/20 09:34
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/20 09:54
老師,簡易計稅的稅率按多少?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/20 09:54
請問是專票還是普通發(fā)票
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/20 10:02
對方不要發(fā)票,我們做無票收入
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/20 10:07
簡易計稅的稅率按3%
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/20 10:14
老師,要是賣了3萬元,簡易計稅金額是3/(1+3%)*2%嗎?用不用再貸營業(yè)外收入3/(1+3%)*1%啊?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/20 10:15
3%減按2%申報
沒有繳納的1%轉到營業(yè)外收入科目
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/20 10:32
具體的分錄您能寫一下嗎
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/20 10:34
借:應交稅費-簡易計稅
貸:銀行存款
貸:營業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/20 11:02
老師,為啥貸銀行存款啊?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/20 11:20
您不要申報納稅嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/20 12:00
賣了3萬元,1.借:銀行存款 3,貸:固定資產(chǎn)清理 3/1+3%,應交稅費-簡易計稅 3/(1+3%)*3%,2.借:應交稅費-簡易計稅 3/(1+3%)*1%,貸:固定資產(chǎn)清理 3/(1+3%)*1%,3.固定資產(chǎn)轉清理 借:固定資產(chǎn)清理 2,累計折舊3,貸:固定資產(chǎn)5,4.借:營業(yè)外支出,貸:固定資產(chǎn)清理(前三項固定資產(chǎn)清理差額)
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/20 12:01
應交稅費-簡易計稅1% 您沖減了固定資產(chǎn)清理?
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/20 12:12
3%減計2%,那1%不是要單獨提現(xiàn)嗎?還是直接做2%就可以?
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/20 12:13
1%不是要單獨體現(xiàn) 結轉到營業(yè)外收入啊 我前面也給您寫了啊?
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/20 18:41
老師,那是1里面的應交稅費-簡易計稅稅率*3%換成*2%,2里面的會計科目刪掉嗎
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/20 18:43
借:固定資產(chǎn)清理 200
借:累計折舊 100
貸:固定資產(chǎn) 100
借:銀行存款? ?82.4
貸:固定資產(chǎn)清理 80
貸:應交稅費-簡易計稅 80*0.03=2.4
借:資產(chǎn)處置損益? ?20
貸:固定資產(chǎn)清理 100-80=20
借:應交稅費-簡易計稅? 2.4
貸:銀行存款? 80*0.02=1.6
貸:營業(yè)外收入-減免稅額 0.8
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