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老師:一,增值稅申報(bào)表主表小微企業(yè)免稅銷售額(10)不含稅收入(含稅收入/1.03).小微企業(yè)免稅額:不含稅收入*0.03,是這樣填寫嗎?
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含稅的收入除以1.01,如果是無票收入,如果是開了發(fā)票的,你看下你發(fā)票上的不含稅金額
免稅的稅額是按照不含稅的銷售額乘以3%
2023 04/16 15:24
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2023 04/16 15:30
我們就收了113505.67的管理費(fèi)收入,沒開發(fā)票。那么主表的10小微企業(yè)免稅銷售額就是113505.67除以1.01,本期免稅額就是113505.67/1.01*0.03,是這樣填寫嗎?
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郭老師 
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2023 04/16 15:32
對的,是的,是這么做的。
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2023 04/16 15:35
那么增值稅減免稅申報(bào)明細(xì)表中,本期的發(fā)生額是113505.67/1.01*2%這樣填嗎?
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郭老師 
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2023 04/16 15:37
不繳稅減免表不用填寫。
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2023 04/16 15:48
老師:分錄借:應(yīng)收賬款113505.67
貸:主營業(yè)務(wù)收入113505.67/1.01=112381.85
貸:應(yīng)交稅金~應(yīng)交增值稅:113505.67/1.01*0.01=1123.82
借:應(yīng)交稅費(fèi):~應(yīng)交增值稅1123.82
貸:營業(yè)外收入1123.82
這樣對嗎?
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郭老師 
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2023 04/16 15:48
你好對的
是這么做的
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2023 04/16 15:51
那么跟主表申報(bào)表的免稅額額113505.67/1.01*0.03=3371.46,應(yīng)交稅費(fèi)不一致了
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郭老師 
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2023 04/16 16:13
忽略這個(gè)差異就可以的,因?yàn)橄到y(tǒng)里面默認(rèn)都是3%。
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