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老師,小規(guī)模購買的稅控盤電子普通發(fā)票,1.只能作為費(fèi)用,不能抵扣增值稅么? 2.分錄是怎樣做的呢?
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你好
1,可以全額抵扣增值稅的
2,按實(shí)際支付或應(yīng)付的金額,借記“管理費(fèi)用”等科目,貸記“銀行存款”等科目。
按規(guī)定抵減的增值稅應(yīng)納稅額,借記“應(yīng)交稅費(fèi)——應(yīng)交增值稅”科目,貸記“管理費(fèi)用”等科目。
2020 07/22 15:12
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2020 07/22 15:17
那老師,我是二季度購買的稅控盤,但是2季度忘記抵扣增值稅了 3季度在申報(bào)時(shí)還能享受優(yōu)惠吧?
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2020 07/22 15:18
你好,3季度申報(bào)時(shí)還能享受優(yōu)惠的
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2020 07/22 15:20
填申報(bào)表的方式和一般納稅是是否一致呢?
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2020 07/22 15:23
你好,需要把減免的稅款情況填寫在附表的相關(guān)欄次
與一般納稅的是有所不同的
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2020 07/22 15:23
奧,好吧,等實(shí)際填時(shí)再來咨詢吧
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2020 07/22 15:25
祝你學(xué)習(xí)愉快,工作順利!
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