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實(shí)務(wù)
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小規(guī)模納稅需要繳納增值稅,計提和繳納的分錄分別是怎樣的
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主營業(yè)務(wù)收入=收款金額÷(1+1%)
增值稅=收款金額÷(1+1%)*0.01
借:應(yīng)收賬款/銀行存款
貸:主營業(yè)務(wù)收入
?????? 應(yīng)交稅費(fèi)-應(yīng)交增值稅
如果季末減免稅結(jié)轉(zhuǎn)實(shí)際免除的稅:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:營業(yè)外收入-稅費(fèi)減免
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
? ? ??
貸:銀行存款
2023 10/18 14:13
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2023 10/18 14:24
我們?nèi)粘H胭~收入沒有計提應(yīng)交稅金,季度才發(fā)現(xiàn)有增值稅要交 那我計提的時候還要沖減收入?
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2023 10/18 14:26
是的,計提的時候沖減收入就是
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2023 10/18 14:31
計提:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:未交增值稅
繳納:
借:未交增值稅
貸:銀行存款 這樣對嗎
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2023 10/18 14:35
說好的沖減收入呢?
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2023 10/18 14:44
那報稅收入跟賬務(wù)系統(tǒng)的收入就會不一致了?
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2023 10/18 14:48
本身就是要分筆計算增值稅的,現(xiàn)在你只有沖減才跟稅控系統(tǒng)一致
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