问题已解决
農(nóng)林牧漁業(yè)增值稅和企業(yè)所得說都是免稅嗎?



是的,農(nóng)林牧漁業(yè)增值稅和
企業(yè)所得說除花卉,茶,養(yǎng)殖業(yè)外都是免稅
2023 03/31 09:14

84785018 

2023 03/31 09:16
那我開發(fā)票選的是1%,做賬怎么處理呢?

84785018 

2023 03/31 09:17
應(yīng)交增值稅轉(zhuǎn)至減免稅額嗎?再轉(zhuǎn)入營業(yè)外收入嗎

家權(quán)老師 

2023 03/31 09:18
銷售收入=票面金額÷(1+1%)
借:應(yīng)收賬款/銀行存款
貸:主營業(yè)務(wù)收入 應(yīng)收賬款/1.01
? ? ? ?應(yīng)交稅費(fèi)-應(yīng)交增值稅 應(yīng)收賬款*0.01
如果季末減免稅
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:營業(yè)外收入-稅費(fèi)減免

84785018 

2023 03/31 09:28
計(jì)入營業(yè)外收入了,那最后不是還得繳企業(yè)所得稅?

家權(quán)老師 

2023 03/31 09:34
你不計(jì)入營業(yè)外收入,相當(dāng)于不體現(xiàn)增值稅就體現(xiàn)在主營業(yè)務(wù)收入還是交所得稅

84785018 

2023 03/31 09:39
那意思是減免稅款不繳納增值稅,還是要交所得稅的,是吧?

家權(quán)老師 

2023 03/31 09:45
你的所得稅是可以減免的呀

84785018 

2023 03/31 14:00
是哦,忽略了,謝謝

家權(quán)老師 

2023 03/31 14:03
不客氣,祝你工作順利,感覺滿意的話,麻煩給個(gè)5星好評哦。禮貌用語,切勿回復(fù)!
