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提問:現(xiàn)在我們小微企業(yè)免收增值稅,確認(rèn)收入后,貸記主營業(yè)務(wù)收入,那么,應(yīng)交稅費(fèi)——應(yīng)交增值稅科目還寫么?如果寫,金額直接寫零嗎?
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你好,是今年的業(yè)務(wù)開的是1%的嗎?如果是的話,需要寫的這里是按照不含稅的金額乘以1%。
2023 05/09 19:21
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2023 05/09 20:43
老師是今年的業(yè)務(wù),不是1%稅率,而是免征增值稅。
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2023 05/09 20:46
免稅的稅率不做應(yīng)交稅費(fèi)
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2023 05/09 20:52
那做什么呢?貸方咋寫?謝謝老師!
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2023 05/09 20:56
借銀行(zhòng)n貸主營業(yè)務(wù)收入加稅合計(jì)就可以的,因?yàn)槟銢]有稅額。金額是零的科目不用寫。
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