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老師好,小規(guī)模納稅人有未開票收入,做賬的時(shí)候收入和增值稅都是按正常的1個(gè)點(diǎn)稅率做,季度不用交稅的那種,但是賬上不是在應(yīng)交增值稅這里長(zhǎng)期掛有數(shù)據(jù),不管?還是咋處理?
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你好同學(xué),你賬上掛的應(yīng)交稅費(fèi)應(yīng)交增值稅啊,你到每個(gè)季度末的時(shí)候,你要轉(zhuǎn)到營(yíng)業(yè)外收入里面的,借應(yīng)交稅費(fèi),應(yīng)交增值稅,貸營(yíng)業(yè)外收入。
2022 03/18 10:53
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2022 03/18 10:54
那轉(zhuǎn)到營(yíng)業(yè)外收入,就要計(jì)算是否要繳納企業(yè)所得稅了?
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2022 03/18 10:55
對(duì)的,就是要牽扯到所得稅那塊兒了,因?yàn)闋I(yíng)業(yè)外收入增加你的利潤(rùn)了。
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2022 03/18 11:07
明白了,謝謝老師
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2022 03/18 11:12
祝您生活愉快感謝五星
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