问题已解决
你好,我是小規(guī)模納稅人,一個季度開票超過了60萬,季末的結(jié)轉(zhuǎn)增值稅分錄怎么做呢
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你好,小規(guī)模納稅人不需要特地做結(jié)轉(zhuǎn)增值稅分錄
季度收入60萬的情況下
取得收入,借;應(yīng)收賬款 等科目 , 貸;主營業(yè)務(wù)收入 ,應(yīng)交稅費-應(yīng)交增值稅
季度結(jié)束繳納稅款,借;應(yīng)交稅費-應(yīng)交增值稅 , 貸;銀行存款
2020 02/14 11:50
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2020 02/14 11:57
但是我們公司每個季度結(jié)束都會結(jié)轉(zhuǎn)增值稅呀
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2020 02/14 11:59
因為上個季度我們是沒有超過30萬的,所以我們季度結(jié)轉(zhuǎn)分錄是借:應(yīng)交稅費—未交增值稅
貸:營業(yè)外收入—稅款收入
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2020 02/14 12:00
但是我們這個超過了30萬,是需要繳納增值稅得,所以我不太明白這個應(yīng)該怎么結(jié)轉(zhuǎn)
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2020 02/14 12:16
你好,小規(guī)模納稅人
季度收入低于30萬,這樣做分錄
借;應(yīng)收賬款 等科目 , 貸;主營業(yè)務(wù)收入 ,應(yīng)交稅費-應(yīng)交增值稅
借;應(yīng)交稅費-應(yīng)交增值稅 , 貸;營業(yè)外收入——增值稅減免
季度收入超過30萬,這樣做分錄
借;應(yīng)收賬款 等科目 , 貸;主營業(yè)務(wù)收入 ,應(yīng)交稅費-應(yīng)交增值稅
借;應(yīng)交稅費-應(yīng)交增值稅 , 貸;銀行存款
小規(guī)模納稅人沒有應(yīng)交稅費—未交增值稅明細科目的,應(yīng)交稅費—未交增值稅是一般納稅人才使用的科目
不需要把應(yīng)交稅費—應(yīng)交增值稅結(jié)轉(zhuǎn)到應(yīng)交稅費—未交增值稅的
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