问题已解决
老師,小規(guī)模納稅人季度開普票收入不超過30萬元,如何寫分錄?
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親,老師正在處理,請稍等
2023 04/17 02:17
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2023 04/17 02:20
小規(guī)模收入未達起征點的賬務(wù)處理如下:
1.確認(rèn)銷售收入時,會計分錄如下:
借:銀行存款/應(yīng)收賬款——XX單位
借:主營業(yè)務(wù)收入
貸:應(yīng)交稅費——應(yīng)交增值稅
2.結(jié)轉(zhuǎn)免繳稅額時,會計分錄如下:
借:應(yīng)交稅費——應(yīng)交增值稅
貸:營業(yè)外收入——補貼收入
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2023 04/17 02:22
第一季度開票有3%1%和免稅的,但是沒有超過30萬,三種不含稅收入先加填在第10行,還是比對不通過,可以直接申報嗎?
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2023 04/17 06:08
親,報表第10行具體內(nèi)容拍個照片?
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