问题已解决
老師,我是小規(guī)模,我做憑證,銷項專票出去,借應收,貸主營業(yè)務收入,銷項稅小規(guī)模,那普票怎么做?分錄?
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小規(guī)模收入都是
主營業(yè)務收入=收款金額÷(1+1%)
增值稅=收款金額÷(1+1%)*0.01
借:應收賬款/銀行存款
貸:主營業(yè)務收入
?????? 應交稅費-應交增值稅
借:主營業(yè)務成本
貸:庫存商品
?如果季末減免稅結轉實際免除的稅:
借:應交稅費-應交增值稅
貸:營業(yè)外收入-稅費減免
2024 07/03 10:34
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2024 07/03 10:37
營業(yè)外收入政府補助可行?
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2024 07/03 10:37
那附加稅優(yōu)惠的怎么做分錄?
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2024 07/03 10:40
假如季末判斷需要交稅
計提附加
借:稅金及附加
貸:應交稅費-城建稅
? ? ? ? ? ? ? ? ? ? ? ? ?-教育附加
-地方教育附加
下月交稅
借:應交稅費-應交增值稅
? ? ? ? 應交稅費-城建稅
? ? ? ? ? ? ? ? ? ? ? ? ?-教育附加
-地方教育附加? ? ? ?
貸:銀行存款
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2024 07/03 10:46
老師,政府給優(yōu)惠的城市維護建設稅,怎么做分錄?
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2024 07/03 10:49
不用體現(xiàn)優(yōu)惠的,直接按實繳的計提
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2024 07/03 10:55
老師,優(yōu)惠的附加稅,月末要不要和增值稅一樣也要做營業(yè)外收入
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2024 07/03 10:57
增值稅都免了,附加稅不存在的,不需要再計提了
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2024 07/03 10:58
但是,老師,那實繳的,金額,和帳套里的增值稅數(shù)字對不上,帳套里,是專票普票都做收入,都交稅的
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2024 07/03 10:59
需要交的增值稅,你才計提實際交的附加稅費,不交的增值稅,轉入營業(yè)外收入
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2024 07/03 11:00
那分錄老師告知下
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2024 07/03 11:02
老師可對?
FAILED
FAILED
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2024 07/03 11:02
都是前邊的分錄哈,只是不交稅的增值稅轉入營業(yè)外收入,交稅的部分正常按實際交的金額計提附加
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2024 07/03 11:03
那附件稅有優(yōu)惠,實際交的和帳套的金額也不一樣,結轉附加稅的模塊就不能用,老師,那不就結轉模塊嗎,直接按需要交的附加計提?
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2024 07/03 11:05
帳套里的結轉附加稅的模塊不用,手動做計提附加的憑證可以嗎?
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2024 07/03 11:08
自己手工修改憑證的數(shù)字
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2024 07/03 11:24
老師,小規(guī)模,那增值稅,6月不用做結轉,只做免稅的做營業(yè)外收入?
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2024 07/03 11:25
不用做,借轉出未交增值稅,貸未增值稅?
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2024 07/03 11:26
小規(guī)模直接
借:應交稅費-應交增值稅
貸:營業(yè)外收入-稅費減免
不需要結轉
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2024 07/03 11:28
但是,我6月份有開出去專票,需要交1735.26的稅款
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2024 07/03 11:28
也不要結轉嗎?
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2024 07/03 11:31
前邊都說了哈,不交稅的部分做
借:應交稅費-應交增值稅
貸:營業(yè)外收入-稅費減免
假如季末判斷需要交稅的部分
計提附加
借:稅金及附加
貸:應交稅費-城建稅
? ? ? ? ? ? ? ? ? ? ? ? ?-教育附加
-地方教育附加
下月交稅
借:應交稅費-應交增值稅??
? ? ? ? 應交稅費-城建稅
? ? ? ? ? ? ? ? ? ? ? ? ?-教育附加
-地方教育附加? ? ? ?
貸:銀行存款
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