问题已解决
老師,您好! 請(qǐng)問一下,小規(guī)模納稅人減免稅額計(jì)入營(yíng)業(yè)外收入,那需要繳納企業(yè)所得稅么
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需要繳納企業(yè)所得稅
2023 04/24 14:47
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2023 04/24 14:53
那未達(dá)到起征點(diǎn),是按1%還是按3%計(jì)算稅率
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2023 04/24 15:00
未達(dá)到起征點(diǎn),是按1%
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2023 04/24 15:03
可申報(bào)表上是÷1.01*3%,就是沒搞懂啥意思
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2023 04/24 15:05
那稅額是不是這樣計(jì)算:含稅銷售額÷1.01*0.01
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2023 04/24 15:09
稅額是這樣計(jì)算:含稅銷售額÷1.01*0.01
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2023 04/24 15:17
那分錄是不是:
借:應(yīng)交稅費(fèi),—應(yīng)交增值稅—減免稅額
貸:營(yíng)業(yè)外收入
然后這個(gè)營(yíng)業(yè)外收入與主營(yíng)業(yè)務(wù)收入一起填入收入總額里
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2023 04/24 15:20
分錄是對(duì)的,收入總額不包含營(yíng)業(yè)外收入
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2023 04/24 15:22
營(yíng)業(yè)外收入只影響凈利潤(rùn)哈
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2023 04/24 15:30
是, 營(yíng)業(yè)外收入只影響凈利潤(rùn)
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