问题已解决
老師就是小規(guī)模納稅開了票出去,是普票那里有個(gè)稅額,他的分錄應(yīng)該是怎么寫的?
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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
2023 08/17 11:39
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2023 08/17 11:41
老師小規(guī)模是不能用銷項(xiàng)稅額嗎?
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家權(quán)老師 
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2023 08/17 11:42
是的,不使用那個(gè)科目
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2023 08/17 11:44
老師要是我們之前一直是使用的這個(gè)科目怎么辦,
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家權(quán)老師 
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2023 08/17 11:47
你把銷項(xiàng)稅視同應(yīng)交增值稅就是
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2023 08/17 11:50
老師這個(gè)問題不大是嗎
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2023 08/17 11:53
問題不大的哈,正確申報(bào)稅就是
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2023 08/17 11:53
好的謝謝老師
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2023 08/17 11:54
不客氣,祝你工作順利!感覺滿意的話,麻煩給個(gè)5星好評哦。
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