问题已解决
個體戶當月要繳納增值稅,當月做賬時候需要計提嗎?分錄怎么做?
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您好,如果當月超過10萬了,需要繳納,借:應交稅費-應交增值稅 貸:銀行存款 ,開票時 借:應收賬款 貸:主營業(yè)務收入 應交稅費-應交增值稅
2019 03/22 16:39
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2019 03/22 16:41
不需要計提嗎?當月開票,下個月繳稅的
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2019 03/22 16:43
您好,需要計提的就是城建稅附加 借:稅金及附加 貸:應交稅費-應交城建稅 附加費
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2019 03/22 16:43
好的,謝謝
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2019 03/22 16:44
不用謝,很高興可以為您解答
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