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一般納稅人廢舊固定資產(chǎn)清理1.怎么開票,2.怎么處理賬務,3.處理流程怎么樣
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借:固定資產(chǎn)清理 借:累計折舊 貸:固定資產(chǎn)
2024 07/18 10:58
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2024 07/18 10:58
借:銀行存款 貸:固定資產(chǎn)清理 貸:應交稅費-簡易計稅
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2024 07/18 10:58
借:固定資產(chǎn)清理 貸:營業(yè)外收入/資產(chǎn)處置損益
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劉艷紅老師 
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2024 07/18 10:58
開固定資產(chǎn)方面的大類就可以
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劉艷紅老師 
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2024 07/18 10:58
直接出售清理掉就可以了
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2024 07/18 10:59
開票呢,是回收方開,還是我們銷售方開,我們開的話怎么開
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2024 07/18 11:01
是回收方反向開票還是我們銷售方開票,稅率是怎樣
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2024 07/18 11:13
你們銷售方開票過去
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2024 07/18 11:14
稅目按什么開,稅率是多少,專票還是普票
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2024 07/18 11:15
你們前面抵扣了就按13% ,沒抵扣就按3%,專和普都可以開
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2024 07/18 14:13
我方已抵扣,請問下,我方銷售開票后,如何做賬,借固定資產(chǎn)清理,貸營業(yè)收入,貸應交稅費-銷項稅是嗎?
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劉艷紅老師 
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2024 07/18 14:13
借:銀行存款 貸:固定資產(chǎn)清理 貸:應交稅費-簡易計稅
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2024 07/18 14:13
借:固定資產(chǎn)清理 貸:營業(yè)外收入/資產(chǎn)處置損益
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劉艷紅老師 
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2024 07/18 14:13
按我發(fā)的那三步來做就可以了
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2024 07/18 14:16
不是借銀行存款 貸固定資產(chǎn)清理 貸應交稅費 -銷項稅?應交稅費-簡易計稅科目和應交稅費-銷項稅有什么不同?
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劉艷紅老師 
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2024 07/18 14:17
簡易計稅是指按三個點的來算的,銷項稅是正常的13%
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2024 07/18 14:17
我們好像沒有簡易計稅科目
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2024 07/18 14:19
比如前面沒有抵扣,現(xiàn)在就可以按3%
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2024 07/18 14:19
哦,那之前抵扣了13%,現(xiàn)在出售也是開13%的票,那我們?nèi)胭~就是應交稅費-銷項稅額是吧?
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2024 07/18 14:20
是的,是的,就是這樣的
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