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老師,小規(guī)模納稅人每月需要計(jì)提,結(jié)轉(zhuǎn)增值稅和附加稅嗎
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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(fèi)-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(shí)際免除的稅:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:營業(yè)外收入-稅費(fèi)減免
假如交稅
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:銀行存款
2023 08/06 15:44
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/06 15:47
請問附加稅呢
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/06 15:48
季末測算要交增值稅才計(jì)提
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/06 15:50
增值稅只需季末結(jié)轉(zhuǎn),不需要每月結(jié)轉(zhuǎn),需要計(jì)提嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/06 15:51
增值稅就是按我寫的做分錄,不是計(jì)提
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 08/06 15:54
那是季末做一次就可以了嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/06 15:55
是的,季末不交增值稅,才結(jié)轉(zhuǎn)到營業(yè)外收入
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