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老師,我是小規(guī)模,這個(gè)季度開(kāi)票未超過(guò)30萬(wàn),請(qǐng)問(wèn)增值稅和附加稅要計(jì)提?
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小企業(yè)會(huì)計(jì)準(zhǔn)則:發(fā)生業(yè)務(wù)時(shí)賬務(wù)處理為:
借:銀行存款或現(xiàn)金等
貸:主營(yíng)業(yè)務(wù)收入
應(yīng)交稅費(fèi)--應(yīng)交增值稅
月底收入不超過(guò)10萬(wàn)元或季度不超過(guò)30萬(wàn),不繳納增值稅,將增值稅轉(zhuǎn)入營(yíng)業(yè)外收入:
借:應(yīng)交稅費(fèi)--應(yīng)交增值稅
貸:營(yíng)業(yè)外收入
附加稅不需要計(jì)提
2019 12/31 09:26
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2019 12/31 09:30
那這樣不是增加了收入和利潤(rùn)?
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2019 12/31 09:31
企業(yè)所得稅也同時(shí)增加了
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maize老師 
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2019 12/31 09:38
是,會(huì)增加你企業(yè)所得稅 只說(shuō)免增值稅沒(méi)有說(shuō)企業(yè)所得稅也是免
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2019 12/31 09:39
我可以不計(jì)提?
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maize老師 
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2019 12/31 09:49
你的收入需要確認(rèn)啊,你開(kāi)發(fā)票時(shí)候稅率不是免稅或者是0 要是這樣你才沒(méi)有應(yīng)交增值稅,
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