问题已解决
旅行社跟普通的行業(yè)賬務(wù)處理上有區(qū)別嗎
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你好
旅行社是差額納稅,其他方面沒有什么本質(zhì)區(qū)別的?
2023 03/06 19:26
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/06 19:28
你好,會計(jì)分錄上,是沒有什么本質(zhì)區(qū)別的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/06 19:29
你好,收入的增值稅計(jì)入貸方,成本的增值稅計(jì)入借方,然后差額繳納稅款?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/06 19:35
你好,小規(guī)模企業(yè)的話,成本發(fā)票的增值稅額也需要體現(xiàn)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/06 19:37
你好,報(bào)銷旅客住宿費(fèi)
借:主營業(yè)務(wù)成本,應(yīng)交稅費(fèi)—應(yīng)交增值稅,貸:銀行存款等科目?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/06 19:41
你好,小規(guī)模納稅人的收入,是這樣做分錄?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/06 19:47
你好,不需要結(jié)轉(zhuǎn)增值稅,繳納的時(shí)候這樣做分錄?
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅 ,?貸:銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:27
會計(jì)分錄上有差別嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:29
差額納稅體現(xiàn)在哪呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:32
也分別計(jì)入銷項(xiàng)稅進(jìn)項(xiàng)稅嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:34
小規(guī)模企業(yè)的話成本發(fā)票的增值稅額也要體現(xiàn)嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:37
能比如報(bào)銷旅客住宿費(fèi)怎么記分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:37
小規(guī)模企業(yè)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:41
收入是借:銀行存款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費(fèi)-應(yīng)交增值稅嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84785030 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/06 19:46
如果報(bào)銷住宿費(fèi)分錄:借:主營業(yè)務(wù)成本100 應(yīng)交稅費(fèi)-應(yīng)交增值稅
3
貸:銀行存款103
收入分錄:借:銀行存款200貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅5.83主營業(yè)務(wù)收入194.17
月底結(jié)轉(zhuǎn)增值稅分錄怎么做
![](/wenda/img/newWd/sysp_btn_eye.png)