问题已解决
請問房地產(chǎn)企業(yè) 我們一直采用預(yù)收款方式收錢的 但最近因為政府要求開票給購房客戶我們就開了 首付款已經(jīng)收到 銀行按揭沒有到賬這種怎么做賬
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你好,同學(xué)
借,銀行存款
貸,預(yù)收賬款
應(yīng)交稅費~增值稅
2020 11/07 09:44
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2020 11/07 09:50
我們開給客戶的普通發(fā)票.比如12號收的首付10萬 22號開了50萬的普通發(fā)票給客戶.這種情況不確定收入嗎?
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2020 11/07 09:54
12號 借:銀行存款10萬
貸預(yù)收賬款10萬
22號開了發(fā)票怎么做張
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陳詩晗老師 
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2020 11/07 09:55
借,預(yù)收賬款
貸,應(yīng)交稅費~增值稅
開票就只對稅的金額坐上面分錄處理
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2020 11/07 09:58
普票不做成本嗎?
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陳詩晗老師 
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2020 11/07 09:59
什么成本,那是你收票才叫成本
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2020 11/07 10:09
老師 小規(guī)模無票收入,季度不超過30萬,怎么做分錄,收款時能否走公戶
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陳詩晗老師 
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2020 11/07 10:10
分錄一樣的,只是增值稅免的時候
借,應(yīng)交稅費~增值稅
貸,營業(yè)外收入
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2020 11/07 10:18
不是免稅嘛
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2020 11/07 10:19
就是免稅,所以增值稅不繳納,才做上面分錄的
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2020 11/07 10:24
那我不開票 收款轉(zhuǎn)公戶嗎 做現(xiàn)金收訖 是不是降低風(fēng)險
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2020 11/07 10:31
什么意思,你開不開票,您這里都是屬于你的收入
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2020 11/07 10:34
就是無票收入
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2020 11/07 10:39
無票收入是正常的啊,很多企業(yè)都存在的,收款計入收入處理就可以了
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