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請問小規(guī)模納稅人 同時(shí)開具普票與專票 如何做分錄的 尤其稅那塊兒
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借:應(yīng)收/銀存
貸:主營業(yè)務(wù)收入/其他業(yè)務(wù)收入
應(yīng)交稅費(fèi)-應(yīng)交增值稅銷項(xiàng)稅額
2021 09/30 10:31
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2021 09/30 10:45
應(yīng)交稅費(fèi)那兒:專票 應(yīng)交稅費(fèi)-未交增值稅,下月初交納
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2021 09/30 10:47
普票: 借:應(yīng)收 ,貸:主營業(yè)務(wù)收入,應(yīng)交稅費(fèi)-未交增值稅,結(jié)轉(zhuǎn)后:借:應(yīng)交稅費(fèi)-未交增值稅,貸:營業(yè)外收入
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2021 09/30 10:47
小規(guī)模納稅人,月末結(jié)轉(zhuǎn)時(shí),應(yīng)繳稅費(fèi)不用結(jié)轉(zhuǎn).
應(yīng)交稅費(fèi):是負(fù)債類科目,應(yīng)該反映真實(shí)的負(fù)債情況.
負(fù)債類科目,依據(jù)債務(wù)額發(fā)生與償還真實(shí)記錄,余額反映期末真實(shí)的負(fù)債余額
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