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公司賣使用過的汽車,當(dāng)時(shí)購入小汽車時(shí)候 沒抵進(jìn)項(xiàng) 我可以3%減按2%交增值稅,會(huì)計(jì)分錄怎么做?
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你好!比如,
借:現(xiàn)金(應(yīng)收賬款) 10300 貸:固定資產(chǎn)清理 10000 應(yīng)交稅費(fèi) 簡易計(jì)稅 300
減按2%征收增值稅,會(huì)計(jì)分錄如下: 借:應(yīng)交稅費(fèi) 應(yīng)交增值稅(減免稅款) 100 貸:營業(yè)外收入 免稅收入 100?
2023 06/13 14:09
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2023 06/13 14:11
我們是一般納稅人,對(duì)方?jīng)]要發(fā)票,只開了收據(jù)
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2023 06/13 14:11
也是這樣做賬嗎?報(bào)稅怎么報(bào)?
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2023 06/13 14:12
你好,你要開了發(fā)票才行,不然稅務(wù)局他不會(huì)認(rèn)定你簡易征收的
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