当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師好!小規(guī)模納稅人季度末要交增值稅!減免的附加稅賬務(wù)怎么處理?城建稅是直接按減免后的金額計(jì)提?



你好!這個(gè)按減免后的計(jì)提,減免部分不用管
2023 07/03 11:26

84785008 

2023 07/03 11:28
免得教育費(fèi)附加、地方教育費(fèi)附加也不用管他?

宋生老師 

2023 07/03 11:29
你好!是的。不計(jì)提,也不用支付

84785008 

2023 07/03 11:31
如果是有增值稅產(chǎn)生,季度末可以減免,那減免的增值稅轉(zhuǎn)到營(yíng)業(yè)外收入上?

宋生老師 

2023 07/03 11:32
你好!是的,就是這樣了

84785008 

2023 07/03 11:35
明白了!免得增值稅轉(zhuǎn)到營(yíng)業(yè)外收入;減免的附加稅不用做任何處理,若要交附加稅,也只按實(shí)際的金額計(jì)提,是這樣嗎?

宋生老師 

2023 07/03 11:35
你好!是的。就是這樣

84785008 

2023 07/03 11:40
那季度當(dāng)中有增值稅產(chǎn)生,附加稅怎么計(jì)提?是季度中不計(jì)提附加稅,等到季度末再根據(jù)是否要交增值稅,再計(jì)提附加稅?還是中間有增值稅,就計(jì)提附加稅,季度末若免交增值稅,再把計(jì)提的附加稅轉(zhuǎn)到營(yíng)業(yè)外收入上?

宋生老師 

2023 07/03 11:41
你好!兩種方式都行,沒有規(guī)定必須要哪個(gè)

84785008 

2023 07/03 11:48
先計(jì)提再結(jié)轉(zhuǎn),金額一加一減,最后是還是零,沒什么影響!明白了!謝謝老師!

宋生老師 

2023 07/03 12:09
您好,不用客氣的了
