问题已解决
老師,請問小規(guī)模季度收入未超30萬,但是開有專票,剩下的是普票。季度繳納增值稅的時候剩下普票不用交稅,該怎么做賬。
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主營業(yè)務(wù)收入=收款金額÷(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/1.01*0.01
如果季末減免稅結(jié)轉(zhuǎn)實際免除的稅:
借:應(yīng)交稅費-應(yīng)交增值稅
貸:營業(yè)外收入-稅費減免
2023 04/17 14:42
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