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請(qǐng)問(wèn),我們是小規(guī)模企業(yè),月銷售額10萬(wàn)以下是免征增值稅的,在記賬的時(shí)候是不是直接全部記收入,不用記應(yīng)交稅費(fèi)-應(yīng)交增值稅?
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主營(yíng)業(yè)務(wù)收入=收款金額÷(1+1%)
借:應(yīng)收賬款/銀行存款
貸:主營(yíng)業(yè)務(wù)收入 應(yīng)收賬款/1.01
? ? ? ?應(yīng)交稅費(fèi)-應(yīng)交增值稅 應(yīng)收賬款/1.01*0.01
如果季末減免稅結(jié)轉(zhuǎn)實(shí)際免除的稅:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:營(yíng)業(yè)外收入-稅費(fèi)減免
2023 05/31 09:03
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2023 05/31 09:05
噢明白了,謝謝
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家權(quán)老師 
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2023 05/31 09:13
不客氣,祝你工作順利
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2023 05/31 09:53
還有個(gè)問(wèn)題老師,我去年計(jì)提了19000的工資今年匯算清繳前只發(fā)了3900,調(diào)增了15100,但是不用補(bǔ)稅,那我需要調(diào)整賬嗎?怎么記賬?
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家權(quán)老師 
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2023 05/31 09:58
這個(gè)今年還要發(fā)的工資,不用調(diào)賬
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2023 05/31 10:08
好的謝謝老師
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2023 05/31 10:08
好的謝謝老師
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家權(quán)老師 
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2023 05/31 10:15
不客氣,祝你工作順利,感覺(jué)滿意的話,麻煩給個(gè)5星好評(píng)哦。禮貌用語(yǔ),切勿回復(fù)!
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