问题已解决
老師,你好,請問小規(guī)模納稅人開專票不超過十萬要交增值稅嗎?開普票不超過十萬要交增值稅嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
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請問小規(guī)模納稅人開專票不超過十萬要交增值稅;開普票不超過十萬不交增值稅。
2023 03/10 11:05
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785016 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/10 11:06
那樣不用交增值稅的賬務(wù)處理怎么處理呢?
![](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)
2023 03/10 11:07
銷售收入=票面金額÷(1+1%)
借:應(yīng)收賬款/銀行存款
貸:主營業(yè)務(wù)收入 應(yīng)收賬款/1.01
?????? 應(yīng)交稅費-應(yīng)交增值稅 應(yīng)收賬款*0.01
減免稅
借:應(yīng)交稅費-應(yīng)交增值稅
貸:營業(yè)外收入-稅費減免
![](/wenda/img/newWd/sysp_btn_eye.png)