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小規(guī)模納稅人自行開專票,和普票加一起沒有超過起征點(diǎn),自開的專票要交稅嗎?如果交是開出專票時(shí)就扣了嗎?
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你好,自開的專票需要交稅的,應(yīng)該是申報(bào)好了再扣稅款,你看下你們的銀行賬,平時(shí)開專票的時(shí)候有沒有被扣稅款?
2019 10/17 15:03
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2019 10/17 15:18
這是自開專票的第一個(gè)季度,還沒申報(bào),就是在填寫申報(bào)表時(shí)B38的第23行本期預(yù)繳稅額,要不要填專票的稅額?
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2019 10/17 15:22
你好,專票的稅額應(yīng)該是自動(dòng)出來的,我這沒有小規(guī)模申報(bào)表,你可以拍個(gè)看下
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2019 10/17 15:34
我試著申報(bào)了幾次,發(fā)現(xiàn)23行應(yīng)填0,所以是申報(bào)后再扣款的。哈哈哈,謝謝老師。
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2019 10/17 15:34
我試著申報(bào)了幾次,發(fā)現(xiàn)23行應(yīng)填0,所以是申報(bào)后再扣款的。哈哈哈,謝謝老師。
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2019 10/17 15:34
我試著申報(bào)了幾次,發(fā)現(xiàn)23行應(yīng)填0,所以是申報(bào)后再扣款的。哈哈哈,謝謝老師。
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路老師 
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2019 10/17 15:35
好的,不用謝,祝工作愉快。
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2019 10/18 10:11
那么,上季度的專票增值稅是這個(gè)月交的,增值稅的分錄怎么寫?按照一般納稅的分錄寫嗎?
借 應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅
貸 應(yīng)交稅費(fèi)-應(yīng)交增值稅
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2019 10/18 10:14
你好,可以按照 一般納稅人分錄寫
借 應(yīng)交稅費(fèi)-轉(zhuǎn)出未交增值稅
貸 應(yīng)交稅費(fèi)-應(yīng)交增值稅
借 應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸 銀行存款
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