问题已解决
實(shí)務(wù)中:一般納稅人什么業(yè)務(wù)會(huì)用到:應(yīng)交稅費(fèi)——應(yīng)交增值稅(已交稅金)
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核算輔導(dǎo)期一般納稅人預(yù)繳增值稅的事項(xiàng),根據(jù)國(guó)稅發(fā)[2010]40號(hào)第九條的規(guī)定,輔導(dǎo)期納稅人一個(gè)月內(nèi)多次領(lǐng)購(gòu)專用發(fā)票的。應(yīng)從當(dāng)月第二次領(lǐng)購(gòu)專用發(fā)票起;按照上一次已領(lǐng)購(gòu)并開具的專用發(fā)票銷售額的3%預(yù)繳增值稅,未預(yù)繳增值稅的,主管稅務(wù)機(jī)關(guān)不得向其發(fā)售專用發(fā)票。這種情況下,預(yù)繳的增值稅需要通過“已交稅金”進(jìn)行核算
2024 05/20 21:45
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2024 05/20 22:02
現(xiàn)在很少了 基本都沒輔導(dǎo)期了 所以用到的還是比較少
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2024 05/20 22:05
對(duì)這個(gè)是現(xiàn)在很少用到了
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