问题已解决
老師,請問購買稅控盤,可以抵稅,他的分柔是怎么做呢?
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1、一般納稅人
1)購入專用設(shè)備時,
借:管理費用(價稅合計額)
貸:銀行存款/庫存現(xiàn)金/應(yīng)付賬款
抵減增值稅應(yīng)納稅額時,
借:應(yīng)交稅費—應(yīng)交增值稅(抵減稅款)
貸:管理費用
2)支付技術(shù)維護(hù)費時,
借:管理費用
貸:銀行存款/現(xiàn)金
抵減增值稅稅額時,
借:應(yīng)交稅費——應(yīng)交增值稅(抵減稅款)
貸:管理費用
2、小規(guī)模納稅人
1)購入專用設(shè)備時,
借:管理費用(價稅合計額)
貸:銀行存款/庫存現(xiàn)金/應(yīng)付賬款
抵減增值稅應(yīng)納稅額時,
借:應(yīng)交稅費——應(yīng)交增值稅
貸:管理費用
2)支付技術(shù)維護(hù)費時,
借:管理費用
貸:銀行存款/現(xiàn)金
抵減增值稅稅額,
借:應(yīng)交稅費——應(yīng)交增值稅
貸:管理費用
2023 09/11 07:07
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2023 09/11 07:10
謝謝老師,那這個我不太明白,抵減增值稅時為什么不貸營業(yè)外收入呢?
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2023 09/11 07:10
這個是標(biāo)準(zhǔn)分錄的,人為制定要這么做的
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2023 09/11 07:12
我們以前是記入營業(yè)外收入的,那到底對不對呢?應(yīng)該記入哪個呢?
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2023 09/11 07:13
不對啊,你看我的分錄
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2023 09/11 07:19
那我想知道為什么記入營業(yè)外收入不對?不是抵了嗎,相當(dāng)于收入了,為什么不對呢?這兒不明白
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2023 09/11 08:45
你一直想要放到營業(yè)外收入是有什么理由嗎
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2023 09/11 09:11
沒有,就是為什么不能放?之前就放在里面的
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2023 09/11 09:14
那你就放到管理費用啊
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2023 09/11 09:14
那不放為什么不對?
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2023 09/11 09:36
那你就放到管理費用啊
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