问题已解决
請問,我是小規(guī)模納稅人,本月收到100元收入,是含稅收入,開發(fā)票時(shí),選的1%稅率開的普票,但是在報(bào)增值稅時(shí),抵10行不含稅免稅銷售額是按3%還是按1%,換算成不含稅銷售額呢?第10行填上后,第17行免稅額又是自動(dòng)按3%計(jì)算的增值稅,這不就和發(fā)票稅率不一樣了嗎
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你好,不含稅的銷售額還是按照1%的來,然后免稅的稅額按不含稅的銷售額乘以3%了
2024 07/09 21:13
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2024 07/09 21:16
就比如我這100是含稅銷售額,換算成不含稅是100/1.01,然后用這個(gè)結(jié)果乘以3%,得出增值稅嗎
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2024 07/09 21:17
但是這樣算完,我價(jià)稅合計(jì)就不是100了呀
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2024 07/09 21:19
我現(xiàn)在想不通的地方就是,開發(fā)票的稅率和報(bào)報(bào)表時(shí)自動(dòng)生成稅金的稅率不一樣,導(dǎo)致我的賬不知道怎么記,應(yīng)該按多少稅率反算確認(rèn)收入
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2024 07/09 21:23
是的,對的。你賬上還是按照1%來結(jié)轉(zhuǎn)到營業(yè)外收入,然后免稅的稅額和你賬上的不一致,這里可以忽略。
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2024 07/09 21:41
那您的意思是,我報(bào)表里的不含稅銷售額就按發(fā)票里1%的那個(gè)不含稅銷售額填就行嗎?
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2024 07/09 22:18
是的對的是的對的
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