问题已解决
建筑施工單位,小規(guī)模納稅人開具的1個點的普票收入。增值稅怎么做賬
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
借,銀行存款,貸主營業(yè)務(wù)收入,應(yīng)交稅費應(yīng)交增值稅。
2022 04/29 10:58
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:01
貸方是工程結(jié)算,我同事把增值稅計入營業(yè)外收入?
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/29 11:02
增值稅如果不需要繳納的話,是轉(zhuǎn)到營業(yè)外收入。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784973 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/29 11:07
那是直接計入營業(yè)外收入還是需要結(jié)轉(zhuǎn)一筆
![](https://pic1.acc5.cn/012/50/06/21_avatar_middle.jpg?t=1714045434)
東老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/29 11:08
先入應(yīng)交稅費 再轉(zhuǎn)到營業(yè)外收入
![](/wenda/img/newWd/sysp_btn_eye.png)