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小規(guī)模納稅人享受普通發(fā)票免稅的,稅額在做分錄時(shí)候怎么記賬?
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借,應(yīng)交稅費(fèi),應(yīng)交增值稅,待營業(yè)外收入
2023 12/18 15:30
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/18 15:30
營業(yè)外收入按3%的金額記錄嗎?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 12/18 15:30
按照你發(fā)票上的稅額來轉(zhuǎn)就可以
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 12/18 15:31
如果發(fā)票面額是免稅呢?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/18 15:31
如果免稅的話就不用提現(xiàn)稅額了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784983 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 12/18 15:31
好的謝謝
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 12/18 15:31
不客氣幫忙給個(gè)五星好評多謝多謝不客氣,幫忙給個(gè)五星好評,多謝,多謝!
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