问题已解决
老師,小規(guī)模買的金稅盤開支怎么記賬啊,280的維護費和160的稅盤,該怎么記賬啊
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借:管理費用
貸:銀行存款/現(xiàn)金
抵減增值稅稅額,
借:應交稅費——應交增值稅
借:管理費用 負數(shù)
2020 06/01 15:31
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2020 06/01 15:32
抵減增值稅是280還是160元呢
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2020 06/01 15:32
抵減增值稅是280還是160元呢
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2020 06/01 15:36
抵減時:借:應交稅金280 借:管理費用-280嗎?那那160直接記管理費用就行?
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2020 06/01 15:40
老師,怎么不回復呢
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2020 06/01 15:48
可以全額抵減280+160 按順序回復,
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2020 06/01 15:49
160的稅盤 需要專票,第一次購買可以全額抵減,你要是普通發(fā)票不是第一次,那全額抵減280 ,
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2020 06/01 15:49
你要是普通發(fā)票不是第一次 抵減時:借:應交稅金280 借:管理費用-280嗎?那那160直接記管理費用 ,是的
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2020 06/01 15:50
第一次購買,但給我的是普票,還能抵扣嗎?
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2020 06/01 15:58
不能全額抵減,160是需要專票才可以,財稅2012.15號一、增值稅納稅人2011年12月1日(含,下同)以后初次購買增值稅稅控系統(tǒng)專用設備(包括分開票機)支付的費用,可憑購買增值稅稅控系統(tǒng)專用設備取得的增值稅專用發(fā)票,在增值稅應納稅額中全額抵減(抵減額為價稅合計額),不足抵減的可結轉下期繼續(xù)抵減。增值稅納稅人非初次購買增值稅稅控系統(tǒng)專用設備支付的費用,由其自行負擔,不得在增值稅應納稅額中抵減。
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