問(wèn)題已解決
@bamboo老師我們跟個(gè)人簽了一份工程,總價(jià)款80萬(wàn),前期付款20%,封頂付30%,窗戶這些安裝完付47%.質(zhì)保金3%一年付給我們。這賬務(wù)怎么處理呢?
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您好
請(qǐng)問(wèn)是先收款還是先開(kāi)發(fā)票
2024 08/22 18:08
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2024 08/22 18:09
老師您好,我們是先收20%款,不開(kāi)票,業(yè)主方是個(gè)個(gè)人,合同和個(gè)人簽的。
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2024 08/22 18:10
老師每次我們收到錢應(yīng)該怎么樣做賬
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2024 08/22 18:11
借 銀行存款
貸 預(yù)收賬款
收到款項(xiàng)的時(shí)候
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2024 08/22 18:11
我們是一般納稅人,預(yù)收賬款了交增值稅不
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2024 08/22 18:11
后期開(kāi)具發(fā)票
借 預(yù)收賬款
貸 主營(yíng)業(yè)務(wù)收入(工程結(jié)算)
貸 應(yīng)交稅款-應(yīng)交增值稅-銷項(xiàng)稅額
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2024 08/22 18:13
個(gè)人不需要發(fā)票,做無(wú)票收入可以嗎?我們建4層的酒店,2025年竣工。
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2024 08/22 18:13
個(gè)人不需要發(fā)票,做無(wú)票收入可以的
分錄一樣的哈
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2024 08/22 18:14
那預(yù)收賬款最后結(jié)轉(zhuǎn)到哪里?
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2024 08/22 18:16
這好像問(wèn)錯(cuò)了老師,預(yù)收也可以用工程結(jié)算是吧
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2024 08/22 18:27
老師我們先預(yù)收,等明年2025年竣工交付使用了再確認(rèn)收入還是?
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2024 08/22 18:40
應(yīng)該按照工程進(jìn)度確認(rèn)收入 對(duì)應(yīng)結(jié)轉(zhuǎn)成本哈
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2024 08/22 18:46
先收到款1.借:銀行存款
貸:預(yù)收賬款
第二步:異地預(yù)繳增值稅
借:應(yīng)交稅費(fèi)-預(yù)繳增值稅
貸:銀行存款
進(jìn)度確認(rèn)收入
借:預(yù)收帳款
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)-應(yīng)交增值稅銷項(xiàng)稅額
最后結(jié)轉(zhuǎn)成本
這樣做對(duì)嗎老師
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2024 08/22 18:47
這樣賬務(wù)處理正確的哈
還有歸集成本的分錄
借 工程施工
貸 銀行存款等
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2024 08/22 18:50
歸集成本的分錄
借:工程施工
貸 銀行存款
借:主營(yíng)業(yè)務(wù)成本
貸:工程施工
這個(gè)對(duì)嗎?
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2024 08/22 18:52
那老師申報(bào)個(gè)稅的工資可以這樣做嗎?
借 工程施工
貸 應(yīng)付職工薪酬
借:應(yīng)付職工薪酬
貸:銀行存款
借 主營(yíng)業(yè)務(wù)成本
貸 工程施工
這樣完整嗎老師
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2024 08/22 19:04
工資有沒(méi)有個(gè)人所得稅需要繳納
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2024 08/22 19:31
老師我也正疑惑,這部分工資要不要報(bào)個(gè)稅?如果不報(bào)個(gè)稅可以嗎?
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2024 08/22 19:46
要稅前扣除 當(dāng)然要申報(bào)個(gè)人所得稅
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2024 08/22 19:47
那不報(bào)個(gè)稅直接進(jìn)成本行不?
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2024 08/22 19:48
不報(bào)個(gè)稅直接進(jìn)成本 不能企業(yè)所得稅前扣除
您要稅前扣除么
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2024 08/22 19:52
要扣除的,那老師對(duì)方公司給我們派去的人員報(bào)了個(gè)稅,發(fā)了工資,我們給他們把發(fā)了的工資轉(zhuǎn)給對(duì)方公司,對(duì)方公司給我們開(kāi)票,這種的個(gè)稅我們是不是直接做成本,借 工程施工 貸銀行存款 借主營(yíng)業(yè)務(wù)成本貸工程施工
這樣可以嗎老師
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2024 08/22 19:58
這種可以的 有發(fā)票入賬 不需要計(jì)入工資 申報(bào)工資薪金個(gè)人所得稅
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