问题已解决
老師,請問小規(guī)模企業(yè),2月沖紅了一張普票,沖的是3%的稅率,是1月份開的,現(xiàn)在申報表是按3%沖減的銷售額和稅額還是按1%的?
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現(xiàn)在申報表是按3%沖減的銷售額
2023 04/10 14:24
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hynkj12 
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2023 04/10 14:29
老師,小規(guī)模未過30萬的普票,免的稅額是不是也要做分錄?計入營業(yè)外收入?
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家權(quán)老師 
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2023 04/10 14:34
主營業(yè)務收入=收款金額÷(1+1%)
借:應收賬款/銀行存款
貸:主營業(yè)務收入 應收賬款/1.01
?????? 應交稅費-應交增值稅 應收賬款/1.01*0.01
如果季末減免稅
借:應交稅費-應交增值稅
貸:營業(yè)外收入-稅費減免
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hynkj12 
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2023 04/10 14:45
如果是超過30萬的普票,也是按1%做帳和申報的,是不是就不要做那筆減免分錄?申報表中有一個減征額,要做分錄嗎
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家權(quán)老師 
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2023 04/10 14:51
不用做那個減征額的分錄,按前邊的分錄做就是
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