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FAILED
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學(xué)員朋友,稍后為您詳細(xì)解答
2022 12/02 10:51
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2022 12/02 14:43
你好,還在嗎
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吳衛(wèi)東老師 
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2022 12/02 14:47
前面在忙,現(xiàn)在給您解決,不好意思哈
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吳衛(wèi)東老師 
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2022 12/02 14:50
1 借:銀行存款 763
貸:主營業(yè)收入 700
應(yīng)交稅費(fèi)-應(yīng)交增值稅 銷項(xiàng)稅額 63
借:主營業(yè)務(wù)成本 620
貸:開發(fā)成本 620
2 借:銀行存款 10
貸:其他業(yè)務(wù)收入 9.17
應(yīng)交稅費(fèi)-應(yīng)交增值稅 銷項(xiàng)稅額 0.83
借:其他業(yè)務(wù)成本 1
貸:累計(jì)折舊 1
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2022 12/02 14:53
3 借:銀行存款 327
貸:主營業(yè)收入 300
應(yīng)交稅費(fèi)-應(yīng)交增值稅 銷項(xiàng)稅額 27
借:主營業(yè)務(wù)成本 220
貸:銀行存款 220
4 借:銀行存款 2180000
貸:預(yù)收賬款 2120000
應(yīng)交稅費(fèi)-預(yù)繳增值稅 60000
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2022 12/02 21:17
請(qǐng)問老師第四問,預(yù)收款項(xiàng)212000怎么來的
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吳衛(wèi)東老師 
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2022 12/02 21:23
收到2180000 然后需要預(yù)繳增值稅60000 差額得出來
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2022 12/02 21:27
我知道差額得來的,是怎么算的呢
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2022 12/02 21:48
收到預(yù)收款時(shí),在項(xiàng)目所在地預(yù)繳稅款,預(yù)征率為3%
預(yù)繳稅款額=預(yù)收款/(1+9%)*3% 所以預(yù)征環(huán)節(jié)就是2180000/1.09*0.03=60000
分錄修正一下
借:銀行存款 2180000
貸:預(yù)收賬款 2180000
借:應(yīng)交稅費(fèi)-預(yù)交增值稅 60000
貸:銀行存款 60000
后續(xù)發(fā)生納稅義務(wù)時(shí)
借:應(yīng)交稅費(fèi)-未交增值稅 60000
貸:應(yīng)交稅費(fèi)-預(yù)交增值稅 60000
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2022 12/02 21:54
謝謝老師
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2022 12/02 23:00
不客氣,學(xué)員朋友加油!
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