问题已解决
老師旅游公司小規(guī)模納稅人開普票幾個(gè)點(diǎn)啊,
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旅游公司小規(guī)模納稅人開普票1個(gè)點(diǎn)
2024 11/04 17:45
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2024 11/04 17:46
老師,要是價(jià)稅100塊錢,小規(guī)模收入分錄代數(shù)字的怎么做分錄呢
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2024 11/04 17:49
小規(guī)模收入
主營(yíng)業(yè)務(wù)收入=收款金額÷(1+1%)
增值稅=收款金額÷(1+1%)*0.01
借:應(yīng)收賬款/銀行存款
貸:主營(yíng)業(yè)務(wù)收入
?????? 應(yīng)交稅費(fèi)-應(yīng)交增值稅
借:主營(yíng)業(yè)務(wù)成本
貸:庫(kù)存商品
?如果季末減免稅結(jié)轉(zhuǎn)實(shí)際免除的稅:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:營(yíng)業(yè)外收入-稅費(fèi)減免
假如季末判斷需要交稅
計(jì)提附加
應(yīng)交增值稅分別乘以7%,3%,2%,再減半
借:稅金及附加
貸:應(yīng)交稅費(fèi)-城建稅
???????????????????????? -教育附加
-地方教育附加
下月交稅
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
??????? 應(yīng)交稅費(fèi)-城建稅
???????????????????????? -教育附加
-地方教育附加??????
貸:銀行存款
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