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您好老師,變賣固定資產(chǎn)稅率是多少,有什么規(guī)定,分錄怎么做
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一般納稅人還是小規(guī)模
什么時(shí)間買的
2019 09/09 09:46
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2019 09/09 09:52
一般納稅人
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2019 09/09 10:03
什么時(shí)間買的
需要確定增值稅稅率
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2019 09/09 10:07
有2010年,2015年買的
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2019 09/09 10:10
10年的增值稅3%,需要簡(jiǎn)易計(jì)稅備案
15的按13%
1.固定資產(chǎn)轉(zhuǎn)入清理:
借:累計(jì)折舊
固定資產(chǎn)減值準(zhǔn)備(如計(jì)提)
固定資產(chǎn)清理
貸:固定資產(chǎn)原值
2.處置報(bào)廢取得收入(處置未產(chǎn)生收入不做)
借:現(xiàn)金/銀行存款等
貸:固定資產(chǎn)清理
應(yīng)交稅費(fèi)——簡(jiǎn)易計(jì)稅(一般納稅人適用簡(jiǎn)易計(jì)稅,含3%減按2%情形)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(銷項(xiàng)稅額)(一般納稅人適用一般計(jì)稅方法)
應(yīng)交稅費(fèi)——應(yīng)交增值稅(小規(guī)模納稅人,含3%減按2%情形)
3.清理凈損益結(jié)轉(zhuǎn):
產(chǎn)生清理?yè)p失
借:營(yíng)業(yè)外支出——非流動(dòng)資產(chǎn)損失(非流動(dòng)資產(chǎn)毀損報(bào)廢損失)
資產(chǎn)處置收益——非流動(dòng)資產(chǎn)損失(非流動(dòng)資產(chǎn)處置損失)
貸:固定資產(chǎn)清理
產(chǎn)生清理利得
借:固定資產(chǎn)清理
貸:營(yíng)業(yè)外收入——非流動(dòng)資產(chǎn)收入(非流動(dòng)資產(chǎn)毀損報(bào)廢利得)
資產(chǎn)處置收益——非流動(dòng)資產(chǎn)損失(非流動(dòng)資產(chǎn)處置利得)
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2019 09/09 10:13
清理當(dāng)月計(jì)提折舊嗎
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2019 09/09 10:20
清理的當(dāng)月需要折舊的
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2019 09/09 10:36
2009年1月1日之前的3%減按2%之后的13%對(duì)嗎,
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2019 09/09 10:37
變賣固定資產(chǎn)不需要開票吧
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2019 09/09 10:42
對(duì)方不要發(fā)票可以不用開的
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2019 09/09 10:59
2009年1月1日之前的3%減按2%之后的13%對(duì)嗎,
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2019 09/09 11:04
不是的
營(yíng)改增有13之前的也可以按3%
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2019 09/09 11:05
農(nóng)機(jī)合作社屬于營(yíng)改增企業(yè)嗎
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2019 09/09 11:10
你好,不屬于的
一直就是增值稅
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2019 09/09 11:14
那就按13%稅率對(duì)嗎
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2019 09/09 11:16
你好,對(duì)的,按13%來(lái)繳納的,
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