问题已解决
老師,我們是物流公司,是一般納稅人,然后公司要注銷,把車賣了,沒有要發(fā)票,我們怎么做賬,要不要交稅,完整分錄



借固定資產清理
累計折舊
貸,固定資產
借銀行存款
貸固定資產清理
應交稅費應交增值稅銷項,
然后把固定資產清理余額結轉到營業(yè)外收支。
2022 06/22 15:20

84784992 

2022 06/22 15:21
老師,我們賣了這個車,用交稅么

郭老師 

2022 06/22 15:22
需要正常交稅的,零九年之后買來的是一般計稅的,按照13%繳納增值稅的無票收入。

84784992 

2022 06/22 15:26
老師你給我寫詳細些,比如我車花了50萬,買回來怎么做賬,然后賣了30萬,怎么做賬

84784992 

2022 06/22 15:27
我把車賣給個人了,也沒票,但是要注銷專管員要做賬,還讓交稅

郭老師 

2022 06/22 15:29
你看一下你賬上現(xiàn)在的折舊是多少?

84784992 

2022 06/22 15:30
折舊了一年,還沒算,也沒寫憑證呢

郭老師 

2022 06/22 15:32
借固定資產清理
累計折舊
貸,固定資產50
借銀行存款30
貸固定資產清理30/1.13
應交稅費應交增值稅銷項30/1.13*13%
然后把固定資產清理余額結轉到營業(yè)外收支。

84784992 

2022 06/22 15:32
老師,我買車交稅了,賣車也要交稅么,要交多少,怎么算的,

郭老師 

2022 06/22 15:33
好,需要交稅的,上面給你寫了分錄,增值稅13%,附加稅12%,印花稅萬分之五減半,所得稅根據利潤,如果你是一般納稅人,小型微利企業(yè)附加稅和印花稅可以減半。

84784992 

2022 06/22 15:47
老師,做無票收入用不用交增值稅,一報納稅人的話

郭老師 

2022 06/22 15:48
需要繳納稅款的,無票收入和有發(fā)票的是一樣交稅的。
