当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,小規(guī)模納稅人,確認(rèn)收入時(shí),增值稅可以用應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅這個(gè)科目去核算嘛



增值稅直接用應(yīng)交稅費(fèi)-未交增值稅
01/22 09:21

84785042 

01/22 09:44
可以直接新增應(yīng)交稅費(fèi)二級(jí)應(yīng)交增值稅嘛,然后季度30萬免稅,計(jì)入借應(yīng)交稅費(fèi)二級(jí)應(yīng)交增值稅,貸營(yíng)業(yè)外收入免稅收入嗎

家權(quán)老師 

01/22 09:45
可以的,沒問題的哈

84785042 

01/22 13:02
老師,那前會(huì)計(jì)她用了增值稅銷項(xiàng)這個(gè)科目去核算,只是說她使用科目錯(cuò)誤是嘛。一般納稅人跟小規(guī)模的核算區(qū)別就是小規(guī)模應(yīng)交稅費(fèi)增值稅不設(shè)增值稅進(jìn)銷項(xiàng)是嗎

家權(quán)老師 

01/22 14:26
是的,小規(guī)模是簡(jiǎn)易計(jì)稅,不設(shè)銷項(xiàng)稅
