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我公司為小規(guī)模納稅人,收入票有普票有代開專票,季末紅沖代開專票兩張,金額分別為(9345.55,117821.79),普票收入季度為 58721.3,代開專票收入為 411605.32 (不含紅沖金額)現(xiàn)在的情況是代開的專票增值稅跟附加已經(jīng)提前交稅,后面的增值稅及附加稅要怎么去計(jì)算?
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上面的金額都是不含稅的是嗎?
2023 08/21 22:39
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郭老師 
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2023 08/21 22:41
41605.32-117821.79-9345.55加58721.3)*1%-之前代開預(yù)繳
?會(huì)出現(xiàn)一個(gè)復(fù)數(shù),正是你需要申請(qǐng)退回的
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2023 08/21 23:17
代開專票上面是按 3%開的專票,計(jì)算出來是 10294.78, 我剛查看了未交增值稅那里是-2053.38,現(xiàn)在是負(fù)數(shù),我要怎么去做交稅的分錄?
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郭老師 
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2023 08/21 23:21
借應(yīng)交稅費(fèi),應(yīng)交增值稅10294.78
貸銀行存款
然后你的應(yīng)交稅費(fèi),應(yīng)交增值稅借方余額2053.38
到時(shí)候退回來的時(shí)候你再做,相反的
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2023 08/22 06:26
早上好,老師!那之前我交專票的那部分城市建設(shè)稅在做分錄的時(shí)候不需要直接減出來抵消掉嗎?
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郭老師 
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2023 08/22 07:09
計(jì)提城建稅按正確的需要交多少計(jì)提多少
繳納安實(shí)際繳納的
有個(gè)借方的差額就是應(yīng)該退回答
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2023 08/22 08:06
就是說像這種需要退稅的,該計(jì)提多少按正常計(jì)提,在繳納的時(shí)候,實(shí)際需要交多少就交多少?實(shí)際繳納的部分會(huì)把需要退稅的部分抵消嗎?還是說前面正常交稅,后面退回到我司?
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郭老師 
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2023 08/22 08:08
是的,是這么做的,到時(shí)候你退稅的時(shí)候直接做繳納的,相反分錄就可以了,計(jì)提的就不用動(dòng)了
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