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差額征收的申報(bào),附表三第1列填本月開票含稅合計(jì),第3列本期發(fā)生額,第5列實(shí)際扣除金額分別是什么?
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你好,本期發(fā)生額和實(shí)際抵扣金額填寫你成本的加稅合計(jì)。
2022 06/22 14:16
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2022 06/22 14:17
成本一定要是專票嘛?
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2022 06/22 14:17
普票、專票都可以的,這里填寫的是價(jià)稅合計(jì)。
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2022 06/22 14:19
那簡(jiǎn)易計(jì)稅金額怎么算?
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郭老師 
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2022 06/22 14:21
你好,你這個(gè)具體的是什么業(yè)務(wù)的?
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2022 06/22 14:24
建筑工程,有個(gè)項(xiàng)目開的是3%專票,簡(jiǎn)易計(jì)稅,這個(gè)月開了50萬(wàn)3%的專票,對(duì)應(yīng)收到了一張15萬(wàn)3%的成本票,和一張3萬(wàn)5的普票,我要怎么做賬,怎么報(bào)稅?能做差額征收嘛?
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郭老師 
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2022 06/22 14:25
那你的成本實(shí)際的是多少?
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2022 06/22 14:27
不確定呀,有票來(lái)就做成本呀
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2022 06/22 14:29
你怎么還不確定你自己做賬,你還不確定嗎?
賬上利潤(rùn)表里面的主營(yíng)業(yè)務(wù)成本怎么填寫?
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2022 06/22 14:32
就這個(gè)月的我知道呀,來(lái)了一張15萬(wàn)3%的專票,和3萬(wàn)5的普票,那可能下個(gè)月不開票了,但這個(gè)項(xiàng)目的成本票進(jìn)來(lái)
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2022 06/22 14:35
你好,就按照你這個(gè)例子的話,50萬(wàn)對(duì)應(yīng)的成本是20
表三百分之三第一列填寫50萬(wàn),本期發(fā)生額和實(shí)際抵扣金額填寫20。
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2022 06/22 14:36
借銀行存款
貸,主營(yíng)業(yè)務(wù)收入50/1.03
應(yīng)交稅費(fèi)簡(jiǎn)易計(jì)稅50除以1.03乘以3%
借主營(yíng)業(yè)務(wù)成本、20/1.03
應(yīng)交稅費(fèi)簡(jiǎn)易計(jì)稅20/1.03*3%
貸、銀行存款等。
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