问题已解决
老師,公司小規(guī)模納稅人,8月份只有銷項發(fā)票,沒有進項,我需要把銷項單獨接轉(zhuǎn)到 應(yīng)交稅費—轉(zhuǎn)出未交增值稅 這個科目嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
應(yīng)交稅費—未交增值稅 這個科目就可以了
2021 08/25 11:37
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/25 11:43
開的1%普票,不交增值稅
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
venus老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/25 11:44
同學(xué),這個做應(yīng)交稅費——應(yīng)交增值稅(減免稅額)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/25 11:49
做帳的時候直接做? ?借:應(yīng)收? ?貸:主營收入? 應(yīng)交稅費—應(yīng)交增值稅(減免稅額)? ? 是這樣嗎??
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
venus老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/25 11:50
?應(yīng)交稅費—應(yīng)交增值稅(銷項稅額)? ? 減免時計入減免稅額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/25 12:07
減免時的分錄怎么做?
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
venus老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/25 13:52
會計分錄如下:
借:應(yīng)交稅金-應(yīng)交增值稅-減免稅額
貸:營業(yè)外收入-減免稅額
![](/wenda/img/newWd/sysp_btn_eye.png)