问题已解决
老師教育培訓(xùn)機(jī)構(gòu)收到全額學(xué)費開了全額發(fā)票 但是是半年的學(xué)費 我這怎么確定收入
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借銀行存款,貸預(yù)收賬款,然后按月確認(rèn)收入,借預(yù)收賬款代助營業(yè)務(wù)收入。
2023 01/31 15:41
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郭老師 
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2023 01/31 15:41
借預(yù)收賬款,貸主營業(yè)務(wù)收入。
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2023 01/31 15:44
但是我已經(jīng)開了全額的發(fā)票
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郭老師 
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2023 01/31 15:45
你好,這個沒有關(guān)系的,增值稅一次申報,否則稅按月。
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2023 01/31 15:46
老師能說明白一點嗎?沒明白呢。
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2023 01/31 15:48
我是收了半年的學(xué)費 也開發(fā)票了 我怎么確定收入。增值稅一次性申報 不就提前確定收入了嗎?
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2023 01/31 15:49
就是你的增值稅一次申報所得稅賬上按月確認(rèn)收入,這個理解嗎?如果還不理解的話,給你舉個例子吧,如果每個月是100的話,借銀行存款,貸主營業(yè)務(wù)收入600,
借預(yù)收賬款,貸主營業(yè)務(wù)收入100,按月做。
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2023 01/31 15:51
那我利潤表收入和增值稅收入不就對不起來了
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2023 01/31 15:55
是的
不一致
年累計一致就可以
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2023 01/31 15:55
你這個沒有跨年的
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2023 01/31 16:03
那我申報增值稅時申報的金額是全額的收入、那我小規(guī)模開超500萬也是按開票系統(tǒng)來統(tǒng)計的吧
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2023 01/31 16:07
可以的,可以這么做的。
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2023 01/31 16:14
也就是說我只要開發(fā)票了 我就要申報增值稅 ?那我增值稅申報了 增值稅申報表上收入比企業(yè)所得稅申報表收入大 稅務(wù)局判定開超500萬也是根據(jù)增值稅申報表上的收入判定的吧
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2023 01/31 16:15
是這么理解,是這么做的。
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