问题已解决
一般納稅人的話,開的普票都要計(jì)入銷項(xiàng)稅額,如果是小規(guī)模納稅人的話,開的普票不需要計(jì)稅額嗎



小規(guī)模開普票
小規(guī)模收入
主營(yíng)業(yè)務(wù)收入=收款金額÷(1+1%)
增值稅=收款金額÷(1+1%)*0.01
借:應(yīng)收賬款/銀行存款
貸:主營(yíng)業(yè)務(wù)收入
?????? 應(yīng)交稅費(fèi)-應(yīng)交增值稅
借:應(yīng)收賬款/銀行存款
?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
2024 06/24 10:00

84785024 

2024 06/24 10:13
如果是銷售產(chǎn)品,結(jié)轉(zhuǎn)成本的分錄怎么做來著

家權(quán)老師 

2024 06/24 10:15
借:主營(yíng)業(yè)務(wù)成本
貸:庫存商品
