问题已解决
小規(guī)模納稅人,不含稅銷售額是除以1.01計算,稅額是按0.03,分錄應該怎么做
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
你好,不含稅銷售額是除以1.01計算。稅額是按0.01計算,借應收賬款,貸主營業(yè)務收入,應交稅費--增值稅
2021 01/03 23:28
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:32
在國稅的增值稅表中,它的不含稅是按1.01出來的數(shù)據(jù),可是稅額是按不含稅銷售額乘以3%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:33
多出來的數(shù)據(jù)不知道怎么做分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:35
我開了20000發(fā)票,在增值稅表上銷售額是19801.98元,稅額是594.06元
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/03 23:36
多出來的數(shù)據(jù)分錄,借應交稅費--應交增值稅(2%部分),貸營業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:36
價稅合計加起來就是20396.04元,跟我開出來2萬的發(fā)票金額對不上,多出來的數(shù)據(jù)怎么做分錄
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/03 23:37
多出來的數(shù)據(jù)分錄,借應交稅費--應交增值稅(2%部分),貸營業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:37
我懂了,謝謝
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:37
我懂了,謝謝
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:38
我懂了,謝謝
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/03 23:38
你好,祝你學習進步
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785032 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 01/03 23:39
網(wǎng)絡不好,網(wǎng)慢了,多發(fā)了很多次,不好意思
![](https://pic1.acc5.cn/010/01/72/98_avatar_middle.jpg?t=1651203489)
莊老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 01/03 23:53
你好,沒事的,能幫上你很高興,
![](/wenda/img/newWd/sysp_btn_eye.png)