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老師您好,我是農(nóng)產(chǎn)品一般納稅人新戶(hù),我這個(gè)月收購(gòu)大豆459360元,收購(gòu)是農(nóng)民的,開(kāi)具發(fā)票了。銷(xiāo)售大豆501600元,請(qǐng)問(wèn)我怎么做會(huì)計(jì)分錄,怎么計(jì)算進(jìn)項(xiàng)稅和銷(xiāo)項(xiàng)稅?
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您好,購(gòu)進(jìn)的時(shí)候,借庫(kù)存商品459360*91%應(yīng)交稅費(fèi)——應(yīng)交稅費(fèi)增值稅(進(jìn)項(xiàng)稅額)459360*9%貸銀行存款等459360
銷(xiāo)售的時(shí)候,借應(yīng)收賬款或銀行存款501600貸主營(yíng)業(yè)務(wù)收入501600/(1+9%)應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額)50160/(1+9%)*9%
2019 11/08 10:40
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