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房地產(chǎn)公司,去年的未開票預(yù)收房款,今年開了發(fā)票如何做賬
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您好,學(xué)員
預(yù)收房款在預(yù)售階段可以不開具發(fā)票,或者開具不征稅發(fā)票。你們應(yīng)該是預(yù)售階段未開具,但是今年又重新補(bǔ)開了不征稅發(fā)票。賬務(wù)上可以,從貸方科目預(yù)收房款,轉(zhuǎn)到借方,同時(shí)做一筆預(yù)收房款-不征稅收入明細(xì)科目
2021 07/14 12:47
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2021 07/14 12:56
七八年前收的房款,當(dāng)時(shí)沒有不征稅發(fā)票,一直沒開發(fā)票,今年開的帶稅點(diǎn)的發(fā)票,需要轉(zhuǎn)入以前年度損益嗎?
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2021 07/14 13:31
是房子已經(jīng)交付了,那此時(shí)開具的發(fā)票為有稅率的發(fā)票,要做收入確認(rèn),結(jié)轉(zhuǎn)收入的哦
借:預(yù)收房款
貸:主營業(yè)務(wù)收入
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2021 07/14 13:32
以前確認(rèn)收入了嗎?
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2021 07/14 13:35
以前確認(rèn)了,沒開票
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2021 07/14 13:44
那以前有沒有申報(bào)繳納營業(yè)稅?之前是繳納營業(yè)稅的
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2021 07/14 14:30
交過營業(yè)稅了
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2021 07/14 17:57
正常確認(rèn)收入,計(jì)提增值稅呀,
就是稅務(wù)上前期已繳納營業(yè)稅,現(xiàn)在開具稅率的增值稅發(fā)票,增值稅是否需要補(bǔ)交,還是可以抵減之前的營業(yè)稅,需要和稅局溝通處理
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