问题已解决
老師,8月份公司出售了公車,收到20萬元,但我還沒有開票,請問收到款項怎么做分錄?
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清理殘值
借:固定資產清理
?? ? ??累計折舊
貸:固定資產
變賣
借:銀行存款200000
貸:固定資產清理
? ? ? 應交稅費-增值稅-銷項(已經抵扣進項按13%。未抵扣進項按3%開票,減按2%申報,只能開普票。小規(guī)模今年是1%
結轉清理余額
借:資產處置損益
貸:固定資產清理
或
借:固定資產清理
貸:營業(yè)外收入
2023 09/06 17:06
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2023 09/06 17:19
我們公司是一般納稅人
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2023 09/06 17:21
銷項稅額按6%計的吧,但是我們公司收到錢了,還沒有給買車的人開票,沒有開票的話我能先做預付嗎,9月開票了再計提銷項稅額
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2023 09/06 17:23
銷項稅是按13%,沒有抵扣進項的按3%
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2023 09/07 10:38
抵扣進項,是指當初買車的進項嗎?
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2023 09/07 10:40
是的,就是那個意思
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2023 09/07 10:45
我8月份收到錢,但當月沒有開票,這款項可以等到9月份開票了,在9月申報納稅嗎?
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2023 09/07 10:46
清理殘值 借:固定資產清理 累計折舊 貸:固定資產 變賣 借:銀行存款200000 貸:固定資產清理 應交稅費-增值稅-銷項(已經抵扣進項按13%。未抵扣進項按3%開票,減按2%申報,只能開普票。小規(guī)模今年是1% 結轉清理余額 借:資產處置損益 貸:固定資產清理 或 借:固定資產清理 貸:營業(yè)外收入
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2023 09/07 10:46
不可以的,當月就要申報增值稅
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2023 09/07 10:47
我8月按這個分錄入賬,9月我再申報這部分的稅
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2023 09/07 10:48
但是8月份沒有開票,我增值稅系統(tǒng)也不會帶出來這部分的稅款呀
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2023 09/07 10:48
如果我8月申報了,交稅了。那我9月開票,不是又重復再交一次稅嗎
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2023 09/07 10:53
你可以8月做預收款,9月再申報
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2023 09/07 10:57
明白了,謝謝老師
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2023 09/07 11:00
不客氣,祝你工作順利!感覺滿意的話,麻煩給個5星好評哦。
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