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請(qǐng)問(wèn)老師,現(xiàn)在小微企業(yè)增值稅免稅額,怎么入賬?還是記入營(yíng)業(yè)外收入么?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
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![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
你好,小微企業(yè)增值稅免稅額,可以計(jì)入應(yīng)交稅費(fèi)-未交增值稅
2022 06/23 15:21
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 15:22
也可以計(jì)入營(yíng)業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 15:22
還是需要做賬的么
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 15:22
對(duì),也可以計(jì)入營(yíng)業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 15:23
稅額直接在發(fā)票上不顯示
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 15:23
直接可以計(jì)入營(yíng)業(yè)外收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 15:25
發(fā)票上不顯示稅額
FAILED
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 15:25
那么可能就是免增值稅的了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 15:25
這種情況下還需要做賬么
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 15:26
借 銀行存款
貸 主營(yíng)業(yè)務(wù)收入
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784980 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/23 15:27
也就是說(shuō)不需要在做增值稅額了
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/23 15:28
你好,對(duì)的,你的理解是對(duì)的
![](/wenda/img/newWd/sysp_btn_eye.png)