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老師:我們開了600萬的土地使用租賃專票,如何確認(rèn)收入呢?租賃期是2023.10.17-2028.10.16
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一號(hào)是幾月份開的?
2024 01/15 15:28
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2024 01/15 15:28
你好,這個(gè)是幾月份開的?
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2024 01/15 15:29
2023年10月份開的
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2024 01/15 15:29
我們是小規(guī)模,季報(bào)。
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2024 01/15 15:30
借銀行存款,貸預(yù)收賬款,應(yīng)交稅費(fèi),應(yīng)交增值稅,按月借預(yù)收賬款,貸主營(yíng)業(yè)務(wù)收入或者其他業(yè)務(wù)收入,但是你這個(gè)有風(fēng)險(xiǎn),你的增值稅銷售額和所得稅的銷售額不一致。
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2024 01/15 15:57
老師:我一共是開了600萬。也收到600萬。租賃期一共是五年。我先按1個(gè)季度三個(gè)月確認(rèn)收入600萬/5年/12個(gè)月×3個(gè)月=30萬。
借:銀行存款600
? ? ? ?貸:預(yù)收賬款600
確認(rèn)收入時(shí):
借:預(yù)收賬款? 30
? ? ? ?貸:主營(yíng)業(yè)務(wù)收入?多少呢?
? ? ? ? ? ? ? ?應(yīng)交稅費(fèi)—增值稅(一共產(chǎn)生了285714.28)的增值稅
? ? ??
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2024 01/15 15:57
第一個(gè)錯(cuò)誤的,這個(gè)增值稅需要一次繳納。
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2024 01/15 15:58
我知道增值稅一次繳納,那我怎么做分錄,只確認(rèn)30萬收入
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2024 01/15 15:59
借銀行房款,貸預(yù)收賬款600/1.05應(yīng)交稅費(fèi),應(yīng)交增值稅。
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2024 01/15 15:59
后按月借預(yù)收賬款,貸主營(yíng)業(yè)務(wù)收入。
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2024 01/15 16:00
這個(gè)是600/1.05/12/5按照這個(gè)來的。
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2024 01/15 16:04
老師您看一下可以嗎?
FAILED
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2024 01/15 16:05
可以的,可以這么做的。
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2024 01/15 16:06
我這邊是按季度確認(rèn)的收入3個(gè)月
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2024 01/15 16:06
可以的,這個(gè)你自己決定。
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2024 01/15 16:09
老師:那我收到成本425萬是不是也得分期確認(rèn)
借:工程施工425/5/12×3=212500
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2024 01/15 16:10
你好
是的,對(duì)的是做的
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