问题已解决
小規(guī)模季度未超30萬,免交增值稅,那么,是在季度末,做一筆分錄嗎?借應交稅費-未交增值稅 貸應交稅費-應交增值稅(減免稅款)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,小規(guī)模季度未超30萬,免交增值稅,是季度末月這樣做結轉分錄
借:應交稅費—應交增值稅 ??, 貸:營業(yè)外收入—增值稅減免? ? ?
2023 09/25 21:13
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/25 21:22
一般納稅人跨區(qū)經(jīng)營預繳2%稅款,那么小規(guī)??鐓^(qū)經(jīng)營預繳多少呢
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/25 21:23
你好,小規(guī)??鐓^(qū)經(jīng)營預繳增值稅是按1%?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/25 21:35
月末結轉增值稅,我可以直接做分錄,借應交稅費-應交增值稅(轉出未交增值稅)? 貸應交稅費-未交增值稅嗎?我看之前的賬,結轉時都沒有將進項銷項過渡。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 09/25 21:37
還有小規(guī)模的應交稅費-應交增值稅可以用應交稅費-未交增值稅代替嗎,
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 09/25 21:54
你好,小規(guī)模季度未超30萬,免交增值稅,是季度末月這樣做結轉分錄
借:應交稅費—應交增值稅 ??, 貸:營業(yè)外收入—增值稅減免? ? ?
小規(guī)模納稅人,是不需要通過??應交稅費-未交增值稅? 科目核算的
![](/wenda/img/newWd/sysp_btn_eye.png)