问题已解决
老師,小規(guī)模開的普票,稅額是入成本還是錄營業(yè)外收入?分錄樣板是?
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小規(guī)模收入
主營業(yè)務(wù)收入=收款金額÷(1+1%)
增值稅=收款金額÷(1+1%)*0.01
借:應(yīng)收賬款/銀行存款
貸:主營業(yè)務(wù)收入?
? ? ? ?應(yīng)交稅費(fèi)-應(yīng)交增值稅?
如果季末減免稅結(jié)轉(zhuǎn)實(shí)際免除的稅:
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
2024 05/07 14:15
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2024 05/07 14:17
哦,我現(xiàn)在是在報(bào)匯算清繳,他有一個(gè)開票金額,他有開專票,有開普票,企業(yè)所得稅那里填收入,我是填價(jià)稅合計(jì)還是?
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2024 05/07 14:22
那個(gè)收入是不含稅金額,那個(gè)不交的增值稅體現(xiàn)在利潤表的營業(yè)外收入
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2024 05/07 14:26
可是他專票和普票只開了1%的稅率
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2024 05/07 14:26
我現(xiàn)在有他的增值稅申報(bào)表,我應(yīng)該怎么算營業(yè)收入?
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2024 05/07 14:26
不管怎么開票,都是那樣的思路
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2024 05/07 14:27
這些公司都不做賬的,現(xiàn)在報(bào)稅一頭霧水
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2024 05/07 14:29
是公司就得先做賬,然后報(bào)稅,不然沒法申報(bào)的
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2024 05/07 14:31
嗯,這邊是代賬公司,我也是剛接手,現(xiàn)在不是這個(gè)月底要匯算清繳嗎?他只有增值稅申報(bào),我現(xiàn)在看他開的票是1%,稅額是對(duì)不上的
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2024 05/07 14:31
老師,你看一下這個(gè),收入和成本怎么算?
FAILED
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2024 05/07 14:35
僅僅看報(bào)表沒法算的哈,要根據(jù)具體的業(yè)務(wù)先做賬,然后申報(bào)
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