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那會(huì)計(jì)分錄怎么做2023 年第一季度,某商店(小規(guī)模)購進(jìn)童裝 150 套,以每套103元的含稅價(jià)格全部零售出去,該商店本月銷售這批童裝稅法優(yōu)惠前應(yīng)納增稅稅多少元?2023年1月1日優(yōu)惠政策后應(yīng)納增值稅多少元。會(huì)計(jì)分錄怎么樣
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該商店本月銷售這批童裝稅法優(yōu)惠前應(yīng)納增稅稅
150*103/1.03*3%=450
2023 05/19 19:28
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2023 05/19 19:29
2023年1月1日優(yōu)惠政策后應(yīng)納增值稅
103*150/(1+3%)*1%=150
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2023 05/19 19:31
要除以1.03,不是1.01嗎
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2023 05/19 19:33
不是,是增值稅這里乘以1%
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2023 05/19 19:57
我知道,就是我們單價(jià)不是要除以(1+1%)嗎?
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2023 05/19 19:57
然后那個(gè)分錄怎么做
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2023 05/19 20:00
借銀行存款15450
貸主營業(yè)務(wù)收入15000
應(yīng)交稅費(fèi)應(yīng)交增值稅150
營業(yè)外收入300
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