问题已解决
老師,小規(guī)模納稅人10月開了超出30萬收入的發(fā)票,怎么做賬?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
那就是根據(jù)開票金額,確認收入及增值稅
2020 11/24 10:01
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/24 10:09
老師,之前應交增值稅的分錄是減免稅款,那還能繼續(xù)做減免稅款么,之前是沒有超過30萬的
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/24 10:23
超過30萬是不免稅的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/24 10:27
老師那我還得換個明細做么?一般哪個好點
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/24 10:31
辜老師還在么?
FAILED
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/24 10:36
就是計入到銷項稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/24 11:05
那我這個月還需要結(jié)轉(zhuǎn)么,還是第三個月的時候在一起結(jié)轉(zhuǎn)
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/24 11:18
這個要結(jié)轉(zhuǎn)到到未交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 11/24 14:17
附加稅也要一起計提么
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/24 14:18
需要繳納增值稅,就要計提附加稅的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785036 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 11/24 16:56
不知道計提稅要交多少怎么計提啊,因為還有什么半征
![](https://pic1.acc5.cn/009/71/00/58_avatar_middle.jpg?t=1651203329)
辜老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 11/24 17:53
就是用需要繳納的增值稅乘以相應稅率再減半,就是對應的附加稅
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