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應(yīng)交稅費(fèi) 應(yīng)交增值稅 小規(guī)模納稅人和一般納稅人的會(huì)計(jì)處理方式是一樣的嗎?
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你好,是不同的,明細(xì)科目不同,分錄也有所不同的
2018 01/11 10:16
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2018 01/11 10:39
小規(guī)模納稅人 交稅的時(shí)候是直接借方記應(yīng)交稅費(fèi) ,貸方記銀行存款
不需要做相應(yīng)稅額轉(zhuǎn)出的分錄吧?
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2018 01/11 10:41
你好,是的,貸方記載發(fā)生,借方記載繳納就可以的
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2018 01/11 10:49
哦 好的 我看到我們單位的會(huì)計(jì)每月月末的時(shí)候還是做了一筆轉(zhuǎn)出未交的分錄,這樣也沒有問(wèn)題吧?
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2018 01/11 10:50
你好,一般納稅人才需要做結(jié)轉(zhuǎn),小規(guī)模是不需要的
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