问题已解决
建筑行業(yè)小規(guī)模納稅人簡易計征,增值稅異地預繳和當月征期繳納稅費會計的分錄怎么做,包括計提,繳納和結(jié)轉(zhuǎn)的分錄
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你好,它的增值稅就不需要計提結(jié)轉(zhuǎn),借應交稅費應交增值稅貸銀行存款
當月確認收入,借銀行存款貸主營業(yè)務收入應交稅費應交增值稅。
2021 08/13 11:21
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2021 08/13 11:25
印花稅和附加稅呢,也不需要計提嗎?
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2021 08/13 11:26
你好,你是季度申報的話,借應交稅費附加稅印花稅貸銀行存款就可以
季度末的那個月再做計提
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2021 08/13 11:27
計提的分錄怎么做?
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2021 08/13 11:29
借稅金及附加貸應交稅費印花稅。
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2021 08/13 11:29
借稅金及附加貸應交稅費城建稅地方教育教育附加。
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2021 08/13 13:21
還有異地預繳呢,怎么做分錄,月底怎么結(jié)轉(zhuǎn)?
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2021 08/13 13:27
異地繳納
直接做繳納的
借應交稅費印花稅/城建稅/地方教育/教育附加貸銀行存款
直接jiu?di?kou?le
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2021 08/13 13:28
不用計提嗎
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2021 08/13 13:32
季度末計提不是嗎
繳納不計提
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2021 08/13 13:33
開票時:借:應收賬款,貸:主營業(yè)務收入,應交稅費-應交增值稅(這個應該用什么科目)
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2021 08/13 13:34
可以理解為開票計提附加稅是不,異地預繳需要計提附加稅嗎?
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2021 08/13 13:37
開發(fā)票的時候借應收賬款貸,主營業(yè)務收入應交稅費應交增值稅小規(guī)模的就用一個增值稅科目,應交稅費應交增值稅就可以啊,這個就是完整的。
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2021 08/13 13:37
異地預繳只交納不計算,不需要計提,你只是提前交。
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2021 08/13 13:49
那月底結(jié)轉(zhuǎn)呢,是不是要用預繳和當月繳納的等于當時開票的增值稅?
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2021 08/13 13:57
計提金額是你單位需要繳納的金額,
如果你有其他的業(yè)務,你這個預繳小于計提的。
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