问题已解决
請(qǐng)教老師,小規(guī)模納稅人季度超過(guò)30萬(wàn)了,需要繳納增值稅,需要如何做分錄?
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同學(xué)您好,您好,借:應(yīng)收賬款,貸:主營(yíng)業(yè)務(wù)收入,應(yīng)交稅金-應(yīng)交增值稅 借:主營(yíng)業(yè)務(wù)成本,貸:庫(kù)存商品
2023 03/14 16:15
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84784959 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/14 16:16
超過(guò)后,全額納稅吧?
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84784959 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/14 16:18
就是這個(gè)應(yīng)交稅金——應(yīng)交增值稅是不是還需要結(jié)轉(zhuǎn)到未交增值稅這兒,借:應(yīng)交稅金——應(yīng)交增值稅 貸:未交增值稅 是不是需要這一步
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/14 16:32
月末增值稅進(jìn)項(xiàng)大于銷項(xiàng),可不結(jié)轉(zhuǎn)。反之,借 應(yīng)交稅費(fèi) 應(yīng)交增值稅 轉(zhuǎn)出未交增值稅 貸 應(yīng)交稅費(fèi) 未交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784959 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/15 08:44
就是未交增值屬于二級(jí)科目,掛在應(yīng)交稅費(fèi)一級(jí)科目后邊是嗎,
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/15 08:45
學(xué)員您好,是的,對(duì)的
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