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請(qǐng)問(wèn)小規(guī)模納稅人個(gè)稅手續(xù)費(fèi)返還增值稅按1%繳納還是3%呢
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你好,小規(guī)模納稅人個(gè)稅手續(xù)費(fèi)返還,增值稅是按1%
2023 04/11 18:44
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2023 04/11 18:46
季度未超過(guò)30萬(wàn)同營(yíng)業(yè)收入一并享受免征嗎?
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2023 04/11 18:49
你好,季度未超過(guò)30萬(wàn),是免征增值稅的?
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2023 04/11 19:14
請(qǐng)問(wèn)季度收入10萬(wàn)會(huì)計(jì)分錄怎么做呢,如果只是剔除一個(gè)點(diǎn)記收入的話(huà)增值稅申報(bào)表的第20欄免稅額(按3%)跟實(shí)際免稅額(1%)不一致
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2023 04/11 19:16
你好,小規(guī)模納稅人季度收入10萬(wàn)
借:應(yīng)收賬款等科目 ???, 貸:主營(yíng)業(yè)務(wù)收入 ?,應(yīng)交稅費(fèi)—應(yīng)交增值稅
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅 ??, 貸:營(yíng)業(yè)外收入—增值稅減免? ? ?
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2023 04/11 19:18
可以寫(xiě)出具體金額嗎?我主要不知道收入是按10/1.01還是10/1.03
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2023 04/11 19:18
你好,小規(guī)模納稅人季度收入10萬(wàn)
借:應(yīng)收賬款等科目? 10萬(wàn)? ?, 貸:主營(yíng)業(yè)務(wù)收入? 10萬(wàn)/1.01?,應(yīng)交稅費(fèi)—應(yīng)交增值稅??10萬(wàn)/1.01?*1%
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅? 10萬(wàn)/1.01?*1%? , 貸:營(yíng)業(yè)外收入—增值稅減免?10萬(wàn)/1.01?*1%? ? ?
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2023 04/11 19:21
但是增值稅申報(bào)表第20欄小微企業(yè)免稅額是按10/1.01*0.03不等于營(yíng)業(yè)外收入—增值稅減免呢
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2023 04/11 19:22
你好,需要把增值稅申報(bào)表第20欄小微企業(yè)免稅額,改成?10萬(wàn)/1.01?*1%? ?才是的
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2023 04/11 19:24
增值稅申報(bào)表的數(shù)據(jù)是自動(dòng)讀入的,不是以讀入數(shù)據(jù)為準(zhǔn)嗎?
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2023 04/11 19:25
(是針對(duì)這個(gè)回復(fù)有什么疑問(wèn)嗎)
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2023 04/11 19:29
覺(jué)得邏輯不太通,因?yàn)樵鲋刀惿陥?bào)表是根據(jù)稅盤(pán)數(shù)據(jù)讀入的,一般應(yīng)該是以讀入數(shù)據(jù)為準(zhǔn),但是卻又手動(dòng)更改為一個(gè)點(diǎn)的稅額,那如果是超過(guò)30萬(wàn)的,還需要在第18欄填寫(xiě)2個(gè)點(diǎn)的減免稅額,如果收入按10/1.01那稅額就完全亂了
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2023 04/11 19:30
你好,增值稅申報(bào)表默認(rèn)稅率是3%,現(xiàn)在政策稅率是1%,就需要做相應(yīng)修改啊
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