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小規(guī)模納稅人增值稅減免怎么做會(huì)計(jì)分錄?
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你好
借,增值稅
貸,營(yíng)業(yè)外收入
2022 05/04 16:20
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/04 16:21
營(yíng)業(yè)外收入申報(bào)季報(bào)的時(shí)候在哪里填寫呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/04 16:24
假如收入10萬(wàn),收到貨款時(shí):借 銀行存款 10 貸:主營(yíng)業(yè)務(wù)收入 9.7 應(yīng)交稅費(fèi)應(yīng)交增值稅銷賬稅額 0.3。結(jié)轉(zhuǎn)時(shí):借:應(yīng)交稅費(fèi)應(yīng)交增值稅銷賬稅額 0.3 貸:營(yíng)業(yè)外收入。小規(guī)模按3%算增值稅
![](https://pic1.acc5.cn/011/04/57/01_avatar_middle.jpg?t=1651216567)
王超老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/04 16:26
這個(gè)在附表3那邊填寫的
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/04 16:26
我這么做對(duì)嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/04 16:27
相當(dāng)于企業(yè)所得稅多交了吧,多了收入
![](https://pic1.acc5.cn/011/04/57/01_avatar_middle.jpg?t=1651216567)
王超老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/04 16:29
是的,你轉(zhuǎn)到營(yíng)業(yè)外收入的分錄是對(duì)的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/04 16:30
還得多找發(fā)票。
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/04 16:31
收到貨款的分錄對(duì)嗎?
![](https://pic1.acc5.cn/011/04/57/01_avatar_middle.jpg?t=1651216567)
王超老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/04 16:32
多找發(fā)票是什么意思?可以把問(wèn)題描述的清晰一點(diǎn)嗎?
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/04 16:32
收到貨款分錄對(duì)嗎?老師
![](https://pic1.acc5.cn/011/04/57/01_avatar_middle.jpg?t=1651216567)
王超老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/04 16:36
你的賬務(wù)處理是正確的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/04 16:36
謝謝你~王超老師。
![](https://pic1.acc5.cn/011/04/57/01_avatar_middle.jpg?t=1651216567)
王超老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/04 16:39
不客氣
親,滿意請(qǐng)丟金幣和好評(píng)哦?
b( ̄▽ ̄)d
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