问题已解决
我們是做游戲充值代理的,網(wǎng)上用戶買了充值的,我們要提到對(duì)公賬戶,然后給游戲公司付錢,比如我們這月從游戲公司買了90萬(wàn)金額,從對(duì)公給游戲公司轉(zhuǎn)90萬(wàn),對(duì)方不提供發(fā)票,這個(gè)當(dāng)月賣出去95萬(wàn),這個(gè)95萬(wàn)是提到對(duì)公的,因?yàn)橛螒蚬局荒軐?duì)公轉(zhuǎn),這樣我的實(shí)際利潤(rùn)5萬(wàn),因?yàn)橹С?0萬(wàn)沒(méi)有發(fā)票,那我這個(gè)賬務(wù)處理?增值稅和企業(yè)所得稅怎么交?
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同學(xué),您好,很高興為您解答!
2023 07/09 14:37
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小鑫老師 
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2023 07/09 14:45
借:銀行存款95+5?6%=95.3
貸:其他應(yīng)付款90
主營(yíng)業(yè)務(wù)收入5
應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)0.3
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小鑫老師 
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2023 07/09 14:46
借管理費(fèi)用90
貸其他應(yīng)付款90
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小鑫老師 
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2023 07/09 14:54
以手寫分錄為準(zhǔn),收入按凈額法確認(rèn)。企業(yè)所得稅和增值稅的計(jì)稅基礎(chǔ)都是5元。
FAILED
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