问题已解决
小規(guī)模納稅人的應(yīng)交稅費沒有計提,跨年度的分錄怎么做?當月計提當月結(jié)轉(zhuǎn)營業(yè)外收入還是下個月結(jié)轉(zhuǎn)?
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你好,小規(guī)模的增值稅不需要計提的,12月份的時候應(yīng)該結(jié)轉(zhuǎn)到營業(yè)外收入,借應(yīng)交稅費應(yīng)交增值稅貸營業(yè)外收入。
2021 07/15 12:17
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2021 07/15 12:18
說錯,是三項附加稅!
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2021 07/15 12:19
你好,12月份就應(yīng)該計提借稅金及附加貸應(yīng)交稅費,一月份的時候支付借應(yīng)交稅費貸銀行存款。
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郭老師 
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2021 07/15 12:19
如果12月份沒有計提借利潤分配未分配利潤貸應(yīng)交稅費做這個分錄匯算清交的時候,你需要把這個金額抵扣了。
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2021 07/15 12:21
匯算清繳已經(jīng)過時間了
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2021 07/15 12:22
附加稅不能做營業(yè)外收入嗎?
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郭老師 
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2021 07/15 12:23
你好,是退回來的,還是交納的。
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2021 07/15 12:25
每個月要計提的
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2021 07/15 12:26
每個月計提后做營業(yè)外收入還是要做銀行存款支付?
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郭老師 
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2021 07/15 12:29
你需要交,不交,這個需要你自己判斷一下。
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2021 07/15 12:31
就是說增值稅做營業(yè)外收入
附加稅要交?
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2021 07/15 12:35
附加稅不交,不用做賬,不需要體現(xiàn)。
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