当前位置:财税问题 >
實(shí)務(wù)
问题已解决
你好,小規(guī)模納稅人開出去的普票,專票都按全額做收入嗎?然后開專票需要繳納的增值稅就扣繳的時(shí)候直接做費(fèi)用咯?



同學(xué),你好,專票不需要,要計(jì)提稅費(fèi)
2022 04/20 10:20

84784991 

2022 04/20 10:24
什么意思?專票做賬的時(shí)候要做價(jià)稅分離?附加稅做計(jì)提?

劉艷紅老師 

2022 04/20 10:24
是的,專票需要交稅的,所以要把稅提出來

84784991 

2022 04/20 10:26
好的,謝謝!

劉艷紅老師 

2022 04/20 10:37
不客氣,很高興幫你解答

84784991 

2022 04/20 10:46
但我覺得,小規(guī)模納稅人不管普票還是專票,做賬的時(shí)候都應(yīng)該做價(jià)稅分離,季度超過免征額的,就要交增值稅,就可以直接沖掉,再做計(jì)提附加稅,要是不超過的話,季度再做結(jié)轉(zhuǎn)免稅額(今年4月份開始全部免征增值稅的除外)您覺得呢?

劉艷紅老師 

2022 04/20 10:47
4月的普票沒有稅額了,你沒法做價(jià)稅分離呀,像去年就可以

84784991 

2022 04/20 10:52
我不是說除了4月份開始的除外嗎?就是按正常有稅的話,是不是那樣做比較好點(diǎn)

劉艷紅老師 

2022 04/20 10:53
是的,前面需要計(jì)提的,然后再轉(zhuǎn)到營業(yè)外收入
