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老師,小規(guī)模10萬,以下免增值稅,增值稅處理分錄怎么做
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
借:銀行存款 / 應(yīng)收賬款 等
貸:主營業(yè)務(wù)收入(不含稅收入)
應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
同時(shí)
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅款)
貸:營業(yè)外收入-補(bǔ)貼收入
2019 08/29 20:00
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/29 20:01
匯算清繳時(shí)需要調(diào)整營業(yè)外收入嗎
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/29 20:02
匯算清繳時(shí)不需要調(diào)整營業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785002 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 08/29 20:04
小規(guī)模企業(yè)附加稅及城建稅減半征收,計(jì)提按照哪個(gè)數(shù)字入賬
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 08/29 20:05
可以按照減半后的計(jì)提
![](/wenda/img/newWd/sysp_btn_eye.png)