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你好
借:應(yīng)收賬款等科目?,貸:主營業(yè)務(wù)收入 ,??應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
2021 01/19 17:42
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2021 01/19 17:45
比如是開了15萬的發(fā)票,借應(yīng)收賬款等科目150000 貸:主營業(yè)務(wù)收入 148500 應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)1500元,是這樣嗎? 我這樣的話是不是需要交企業(yè)所得稅了?
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2021 01/19 17:51
你好,收入=15萬 /(1+增值稅稅率)
稅額=15萬 /(1+增值稅稅率)*增值稅稅率
你分錄的收入,稅額數(shù)據(jù)勾稽關(guān)系不對
如果有利潤,就需要繳納企業(yè)所得稅
如果是虧損,就不需要繳納企業(yè)所得稅
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2021 01/19 18:05
那應(yīng)該怎么寫一下分錄?我對這個有點(diǎn)懵
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2021 01/19 18:07
你好,15萬的發(fā)票,分錄是
借:應(yīng)收賬款等科目15萬 ,
貸:主營業(yè)務(wù)收入15萬 /(1+增值稅稅率) ,??
應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)15萬 /(1+增值稅稅率)*增值稅稅率
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2021 01/19 18:14
括號里面的1%2b增值稅稅率,應(yīng)該是什么數(shù)據(jù)?
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2021 01/19 18:25
你好,如果是一般納稅人,建筑公司開出勞務(wù)發(fā)票,增值稅稅率是6%,括號里面的1+增值稅稅率就是1.06
如果是小規(guī)模納稅人,括號里面的1+增值稅稅率就是1.03
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