问题已解决
小規(guī)模企業(yè),開具增值稅專票的分錄和普票的分錄一樣嗎?
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你好; 是的。收入和計(jì)提增值稅 分錄都是一樣的 ;? 只是注意季度不超過45萬(wàn)普票 是免增值稅和附加稅? ; 要做結(jié)轉(zhuǎn)到營(yíng)業(yè)外收入; 而專票部分就得做繳納分錄?
2021 11/09 12:46
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2021 11/09 13:08
麻煩老師把收入和計(jì)提還有結(jié)轉(zhuǎn)的分錄發(fā)一下
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2021 11/09 13:29
你好 ;? ? 借應(yīng)收賬款貸主營(yíng)業(yè)務(wù)收入; 應(yīng)交稅費(fèi)-應(yīng)交增值稅;? ?繳納:借??應(yīng)交稅費(fèi)-應(yīng)交增值稅;貸銀行存款 ;? 如果是結(jié)轉(zhuǎn)做 :借???應(yīng)交稅費(fèi)-應(yīng)交增值稅;貸營(yíng)業(yè)外收入?
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