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老師我們公司有一輛車(chē),年限6年了折舊也折完了,現(xiàn)在出售,賬務(wù)要怎么處理?
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清理殘值
借:固定資產(chǎn)清理
? ? ? ? 累計(jì)折舊
貸:固定資產(chǎn)
變賣(mài)開(kāi)票
借:銀行存款
貸:固定資產(chǎn)清理
? ? ? 應(yīng)交稅費(fèi)-增值稅-銷(xiāo)項(xiàng)(已經(jīng)抵扣進(jìn)項(xiàng)按13%。未抵扣進(jìn)項(xiàng)按3%開(kāi)票,減按2%申報(bào),只能開(kāi)普票。小規(guī)模今年是1%
結(jié)轉(zhuǎn)清理余額
借:營(yíng)業(yè)外支出
貸:固定資產(chǎn)清理
或
借:固定資產(chǎn)清理
貸:營(yíng)業(yè)外收入
2024 05/28 09:00
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2024 05/28 09:01
我們是一般納稅人
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2024 05/28 09:04
老師我發(fā)票開(kāi)什么內(nèi)容給他
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2024 05/28 09:05
開(kāi)票的稅目:
乘用車(chē):? 含9座(含)以下客車(chē)?????? 乘用車(chē)、基本型乘用車(chē)、多功能乘用車(chē)、運(yùn)動(dòng)型多用途乘用車(chē)、交叉型乘用車(chē)? 1090305010000000000
載貨汽車(chē)? :指貨運(yùn)機(jī)動(dòng)車(chē),包括平板式、油布篷式、封閉箱式等各種送貨汽車(chē)、搬家具車(chē)????? 貨車(chē)、貨運(yùn)汽車(chē)、載貨汽車(chē)?????? 1090305030000000000
電動(dòng)汽車(chē):????? 電動(dòng)汽車(chē)(BEV)是指以車(chē)載電源為動(dòng)力,用電機(jī)驅(qū)動(dòng)車(chē)輪行駛,符合道路交通、安全法規(guī)各項(xiàng)要求的車(chē)輛。????? 電動(dòng)汽車(chē)?????? 1090309000000000000
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2024 05/28 09:07
如果對(duì)方不要發(fā)票我就把稅交了就可以了嗎
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2024 05/28 09:11
嗯嗯,可以的沒(méi)問(wèn)題的
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2024 05/28 09:13
好的,謝謝老師
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2024 05/28 09:15
不客氣,祝你工作順利!如果感覺(jué)滿(mǎn)意的話(huà),麻煩給個(gè)五星好評(píng)哦。
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