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小規(guī)模納人,季度營(yíng)業(yè)額未達(dá)30萬,普票免稅分錄,對(duì)嗎借:應(yīng)收賬款 100 貸:主營(yíng)業(yè)務(wù)收入 97.09 應(yīng)交稅費(fèi)-銷項(xiàng) 2.91 借:應(yīng)交稅費(fèi)-銷項(xiàng) 2.91 貸:應(yīng)交稅費(fèi)-減免稅 2.91 借:應(yīng)交稅費(fèi)-減免稅 2.91 貸:營(yíng)業(yè)外收入-稅收減免 2.91
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
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![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
不是,小規(guī)模沒有減免稅額和銷項(xiàng)稅額這個(gè)科目,你做借應(yīng)交稅費(fèi),未交增值稅,不需要交,借應(yīng)交稅費(fèi),未交增值稅 貸營(yíng)業(yè)外收入,
2020 04/21 11:00
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:08
借:應(yīng)收賬款 100
貸:主營(yíng)業(yè)務(wù)收入 97.09
應(yīng)交稅費(fèi)-銷項(xiàng) 2.91
借:應(yīng)交稅費(fèi)-銷項(xiàng) 2.91
貸:應(yīng)交稅費(fèi)-未交增值稅 2.91
借:應(yīng)交稅費(fèi)-未交增值稅 2.91
貸:營(yíng)業(yè)外收入 2.91
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:08
分錄這樣做,對(duì)嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:09
免交增值稅,那是不是要交所得稅??
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/21 11:12
借:應(yīng)收賬款 100
貸:主營(yíng)業(yè)務(wù)收入 97.09
貸:應(yīng)交稅費(fèi)-未交增值稅 2.91
借:應(yīng)交稅費(fèi)-未交增值稅 2.91
貸:營(yíng)業(yè)外收入 2.91
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:17
意思是免增值稅,所得稅是要交稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:24
借:主營(yíng)業(yè)務(wù)收入
貸:未交增值稅
借:未交增值稅
貸:營(yíng)業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:25
昨天有個(gè)老師是這樣寫分錄,那不是對(duì)沖收入,不用交所得稅
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/21 11:28
是的,需要交企業(yè)所得稅,按上面寫做,借:應(yīng)收賬款 100
貸:主營(yíng)業(yè)務(wù)收入 97.09
貸:應(yīng)交稅費(fèi)-未交增值稅 2.91
借:應(yīng)交稅費(fèi)-未交增值稅 2.91
貸:營(yíng)業(yè)外收入 2.91
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:30
就你的分錄我在第四季度這分錄沒寫到,那要怎樣做調(diào)整分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:34
跨年度了,分錄未寫到,怎樣調(diào)整分錄
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/21 11:38
那你這個(gè)寫啥,你之前這個(gè)做嗎,借:應(yīng)收賬款 100
貸:主營(yíng)業(yè)務(wù)收入 97.09
貸:應(yīng)交稅費(fèi)-未交增值稅 2.91 ???
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:40
我只是把未交增值稅費(fèi)寫到減免稅而已,借貸一樣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784991 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 04/21 11:41
明細(xì)寫錯(cuò)到減免
![](https://pic1.acc5.cn/009/10/59/52_avatar_middle.jpg?t=1714044984)
maize老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 04/21 11:50
應(yīng)交稅費(fèi)-銷項(xiàng) 2.91
借:應(yīng)交稅費(fèi)-銷項(xiàng) 2.91
貸:應(yīng)交稅費(fèi)-減免稅 2.91
借:應(yīng)交稅費(fèi)-減免稅 2.91 是做這個(gè)嗎,那這么做就算了,不影響交稅,你這個(gè)平后面就不要啟用這個(gè)明細(xì)科目了,未交增值稅 做這個(gè)
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