问题已解决
合同負(fù)債不核算增值稅,那么此題中,客戶只交了3600元會費(fèi),另12個(gè)月x18元(銷項(xiàng)稅額),怎么來的?
FAILED
FAILED
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直線法確認(rèn)收入,每月都確認(rèn)300的收入,自然確認(rèn)18的稅,分12個(gè)月分別確認(rèn)
2021 02/28 21:51
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2021 02/28 21:52
客戶只付了3600元,18元x12個(gè)月,客戶還會每個(gè)月再交18元嗎,現(xiàn)實(shí)生活中好像沒有
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2021 02/28 21:58
題意是3600不含稅收入,開票需要另行支付18元增值稅,因?yàn)榻璺接秀y行存款。按題意來,生活中是有的,這個(gè)沒問題,合同簽的是不含稅價(jià)格,開票另附開票費(fèi),是經(jīng)常碰到的業(yè)務(wù)
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2021 02/28 22:01
意思是客戶不要求開票的話,只收3600元,開增值稅專用發(fā)票的話,收3600+18x12?
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2021 02/28 22:03
不行,視同銷售,如果客戶不給開票費(fèi),需要公司自己承擔(dān),按照3600含稅價(jià)格計(jì)算無票收入
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2021 02/28 22:10
那開票的的時(shí)候18x12的稅費(fèi)已經(jīng)收了,每月又借銀行存款?
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2021 02/28 22:12
1、如果不給稅費(fèi)了按3600含稅 ,價(jià)稅分離處理2、給稅費(fèi),就正常借銀行存款處理,不要混在一起
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2021 02/28 22:14
給稅費(fèi),不就一次性借銀行存款處理了,每個(gè)月又借銀行存款?我的意思是重復(fù)了
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2021 02/28 22:15
題意是開票才給稅費(fèi),每月開一次發(fā)票,就每月給一回了
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2021 02/28 22:43
現(xiàn)實(shí)生活中怎么會每月開一次發(fā)票呢?不是在交年費(fèi)時(shí)一次性付清開票嗎?一次性收到的18x12元稅費(fèi)做什么科目?
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2021 02/28 22:47
也是放在合同負(fù)債
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2021 02/28 22:48
王僑老師強(qiáng)調(diào)了合同負(fù)債不核算增值稅
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2021 02/28 22:49
那就放在預(yù)收賬款
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2021 02/28 22:52
這個(gè)處理在實(shí)務(wù)中是有爭議的,準(zhǔn)則理論是不核算增值稅的
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2021 03/01 08:18
18x12=216,收錢時(shí),借:銀行存款216 貸:預(yù)收帳款216,每月確認(rèn)收入時(shí),借:預(yù)收帳款18,貸:應(yīng)交稅費(fèi)18 嗎?可是這和我的截圖中王僑老師講的每月 借:銀行存款18 貸:應(yīng)交稅費(fèi)18 還是不一樣,被兩個(gè)老師不同的講法弄糊涂了
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2021 03/01 09:02
我要問的是:合同負(fù)債不能核算的增值稅在一次性收取時(shí)計(jì)入什么科目
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2021 03/01 09:31
增值稅預(yù)算款項(xiàng)一次收到,走預(yù)收賬款,借:預(yù)收賬款216貸:銀行存款216 ,實(shí)際發(fā)生納稅義務(wù)時(shí) 借:預(yù)收賬款18 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)18,如果按每月開票收取銀行存款,借:銀行存款18 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)18
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