问题已解决
老師,我想問下事業(yè)單位(鄉(xiāng)政府)的門票收入,記手工賬應(yīng)該怎么入科目呢
![](https://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
借:銀行存款/庫存現(xiàn)金
貸:經(jīng)營收入
2022 08/05 17:16
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/05 19:39
經(jīng)營收入?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/05 22:44
是的,收門票是屬于經(jīng)營收入,要交增值稅的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/05 23:03
事業(yè)單位也要交增值嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/06 08:37
是的,所有單位取得增值稅收入都要交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/06 08:39
那整個分錄是什么呢?貸方應(yīng)該還有應(yīng)交稅費-應(yīng)交增值稅銷項嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/06 08:42
借:銀行存款/庫存現(xiàn)金
貸:經(jīng)營收入
? ? ? 應(yīng)交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784970 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/06 08:55
是幾個點的稅呢
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/06 08:59
小規(guī)模是3%的稅率呀。
![](/wenda/img/newWd/sysp_btn_eye.png)