问题已解决
老師小規(guī)模納稅人開專票和普票的賬務處理分別是什么樣的?



你好
借銀行存款
貸 主營業(yè)務收入
應交稅費
2021 03/11 16:32

84785025 

2021 03/11 16:36
開專票和普票的處理是一樣的嗎?就交稅費的二級科目是:應交稅費-未交增值稅,還是應交稅費-應交增值稅-銷項稅額?

紫藤老師 

2021 03/11 16:36
開專票和普票的處理是一樣的,應交稅費-應交增值稅

84785025 

2021 03/11 16:42
那小規(guī)模季度未未達30萬免征的增值稅要如何處理?如果又開普票,又開專票的,專票是的繳稅的,那么普票部份和專票部份的增值稅分別怎么做賬務處理?

紫藤老師 

2021 03/11 16:42
借銀行存款
貸 主營業(yè)務收入
應交稅費
借應交稅費
貸營業(yè)外收入

84785025 

2021 03/11 17:33
老師廣告業(yè)的文化事業(yè)建設費征收的基數(shù)是什么?一般稅率為多少?

紫藤老師 

2021 03/11 17:34
繳納文化事業(yè)建設費的單位(以下簡稱繳納義務人)應按照提供廣告服務取得的計費銷售額和3%的費率計算應繳費額,計算公式如下:
應繳費額=計費銷售額x3%
計費銷售額,為繳納義務人提供廣告服務取得的全部含稅價款和價外費用,減除支付給其他廣告公司或廣告發(fā)布者的含稅廣告發(fā)布費后的余額.

84785025 

2021 03/11 17:40
老師我看有的人處理小規(guī)格開票收入的賬務處理是:借:銀行、現(xiàn)金、應收賬款 貸:主營業(yè)務收入 貸:應交稅費-未交增值稅,這樣處理不對嗎?

紫藤老師 

2021 03/11 17:41
借:銀行、現(xiàn)金、應收賬款
?貸:主營業(yè)務收入 貸
:應交稅費-應交增值稅
