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小規(guī)模增值稅減免怎么做會(huì)計(jì)分錄?借:應(yīng)收賬款 貸:主營(yíng)業(yè)務(wù)收入 應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅 借:應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅 貸:營(yíng)業(yè)外收入 如果應(yīng)交稅費(fèi)-銷(xiāo)項(xiàng)稅是按3個(gè)點(diǎn)算,應(yīng)收賬款怎么平賬?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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同學(xué)你好
借銀行
貸應(yīng)收賬款
2022 05/31 11:16
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/31 11:19
增值稅都減免了,銀行收不到錢(qián)的
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/31 11:29
同學(xué)你好為啥增值稅免了就收不到錢(qián)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/31 11:34
借應(yīng)收賬款10.3 貸主營(yíng)業(yè)務(wù)收入10應(yīng)交稅費(fèi)0.3
借應(yīng)交稅費(fèi)0.3
貸營(yíng)業(yè)外收入0.3
應(yīng)收賬款里0.3收不到錢(qián),怎么處理
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/31 11:43
同學(xué)你好
這個(gè)普票是免稅的了
直接按照免稅的來(lái)寫(xiě)就可以了
為啥收不到
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/31 14:20
那怎么寫(xiě)?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/31 14:26
同學(xué)你好
借應(yīng)收
貸主營(yíng)業(yè)務(wù)收入
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/31 14:45
你普票免稅的那你發(fā)票的金額就是10.3
上面沒(méi)有稅額了
做分錄也是
借應(yīng)收
貸主營(yíng)業(yè)務(wù)收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/31 14:47
那增值稅減免部分要交企業(yè)所得稅稅,我怎么做分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/31 14:51
收入增值稅減免了,企業(yè)所得稅稅不減免,該怎么做賬?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/31 14:54
同學(xué)你好
這個(gè)普票免增值稅的你們要交所得稅嗎
這個(gè)業(yè)務(wù)是利潤(rùn)交所得稅
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