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老師:小規(guī)模發(fā)生收入怎么寫分錄?
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給銀行存款貸,主營業(yè)務(wù)收入,應(yīng)交稅費,應(yīng)交增值稅。
2023 04/13 16:01
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 16:03
我沒說明白,是開專票時怎么寫分錄?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/13 16:04
開專票就是這么做賬的
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84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/13 16:11
不對呀,沒收到錢呀?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 16:12
沒收到錢,就是應(yīng)收賬款。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/13 16:13
哦,小規(guī)模增值稅不用結(jié)轉(zhuǎn)吧?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/13 16:14
代開的發(fā)票。當(dāng)時扣稅
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 16:15
對,小規(guī)模不用結(jié)轉(zhuǎn)增值稅。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/13 16:26
老師,小規(guī)模不管自開還是代開都不用結(jié)轉(zhuǎn),對嗎?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 16:27
對,小規(guī)模的增值稅不需要結(jié)轉(zhuǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784986 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 04/13 16:30
謝謝。增值稅我一般用:
應(yīng)交稅費一應(yīng)交增值稅(小規(guī)模納稅人專用),可以吧?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 04/13 16:30
對,沒錯,這么做就可以了。
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