问题已解决
關于稅控盤服務費280元遞減增值稅,比如:銷項稅10000元,進項稅是7000元應交增值稅是3000元,那么計提稅金表是計提時是否要遞減280元?計提的分錄分別是?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/01/86/63_avatar_middle.jpg?t=1651203490)
借:應交稅費-應交增值稅-進賬稅額 280
貸:管理費用-辦公費 280
2019 12/12 07:35
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/12 07:47
那計提表是按正常計提嗎?如果稅控盤遞減增值稅直接在計提表里減少,附加稅也會相應變化,那和繳納一致。反之按正常不減稅控盤的增值稅正常計提,多計提出來的附加稅放到營業(yè)外收入?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/12 08:03
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/12 08:06
采取哪種更合適?大家一般都是如何進行處理的?
![](https://pic1.acc5.cn/010/01/86/63_avatar_middle.jpg?t=1651203490)
劉利老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/12 13:05
你好,按表1計提就可以
![](https://pic1.acc5.cn/010/01/86/63_avatar_middle.jpg?t=1651203490)
劉利老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/12 13:05
你好,按表1計提就可以
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/12 13:09
按1計提的話,那抵減的稅控盤的附加稅計入營業(yè)外收入?
![](https://pic1.acc5.cn/010/01/86/63_avatar_middle.jpg?t=1651203490)
劉利老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/12 13:18
附加稅按不減稅控盤的算
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785014 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/12 13:36
我的意思是:正常計提的話,附加稅也是正常按照應交的計提的,最終抵減繳納后應交稅金城建稅等貸方會有余額,實際繳納與計提的少,那是要計入營業(yè)外收入嗎?
![](https://pic1.acc5.cn/010/01/86/63_avatar_middle.jpg?t=1651203490)
劉利老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/12 14:01
280在報表減增值稅,附加稅不減的
![](/wenda/img/newWd/sysp_btn_eye.png)