問題已解決
小規(guī)模季報合計開了5萬3%的專票,怎么填報
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學員朋友您好,先在3%稅目里填 收入,再在減免稅額欄填收入*2%本期應納稅額減征額”及《增值稅減免稅申報明細表》減稅項目相應欄次。
2023 04/11 19:32
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/11 19:43
減稅項目就填本期發(fā)生額開專票的增值稅額就可以了吧
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/11 19:45
減免性質(zhì)代碼還要備案
![](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 04/11 19:50
要申報就可以了,不需要備案
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/11 19:52
那個2%填在小微企業(yè)免稅銷售額第10行金額填5萬乘2%么
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84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/11 19:57
開專票不是要交增值稅嗎
![](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 04/11 19:58
這個需要填附表,減免稅額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785045 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/11 19:59
不是主表只填一個數(shù)字嗎
![](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 04/11 20:06
不是起征點的問題,這里是專票減2%
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