问题已解决
小規(guī)模納稅人可以開專票嗎?那銷項稅怎么辦?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/014/33/73/16_avatar_middle.jpg?t=1653535147)
您好, 可以開專票,開了多少就交多少的銷項稅
2023 07/20 21:06
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/20 21:08
分錄怎么寫?
![](https://pic1.acc5.cn/014/33/73/16_avatar_middle.jpg?t=1653535147)
劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/20 21:08
借:應收賬款
貸:主營業(yè)務收入
應交稅費
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/20 21:14
然后結(jié)轉(zhuǎn)呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/20 21:25
貸:主營業(yè)務收入 應交稅費-應交增值稅-銷項稅額
對吧?
![](https://pic1.acc5.cn/014/33/73/16_avatar_middle.jpg?t=1653535147)
劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/20 21:30
借:應交稅費
貸:銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/20 22:01
老師 不對呀。收到錢了,借:銀行存款?貸:主營業(yè)務收入 應交稅費-應交增值稅-銷項稅額 對吧?
![](https://pic1.acc5.cn/014/33/73/16_avatar_middle.jpg?t=1653535147)
劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/20 22:02
是的,收到錢是這樣做分錄的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 07/21 09:50
然后在結(jié)轉(zhuǎn)是不是這樣的分錄,借:應交稅費-應交增值稅(銷項稅)貸:應交稅費(未交增值稅)
![](https://pic1.acc5.cn/014/33/73/16_avatar_middle.jpg?t=1653535147)
劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 07/21 10:07
是的,是的, 就是這樣做的
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