問題已解決
老師您好,房地產(chǎn)老項目,本月收到一筆預(yù)收房款,請問本月的賬務(wù)怎么處理
![](https://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
同學(xué)你好
借銀行
貸預(yù)收賬款
貸應(yīng)交稅費
2022 04/02 12:33
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 12:38
貸應(yīng)交稅費的明細(xì)能寫一下么
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 12:43
貸應(yīng)交稅費應(yīng)交增值稅預(yù)繳增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 12:44
土增稅不用預(yù)繳么
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 12:54
這個就是增值稅和附加稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 12:56
老師您好像不是很明白
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 13:04
同學(xué)你好
土增值稅不是每月都要預(yù)繳的嗎
沒賣出都要預(yù)繳的呀
但是你收到這個預(yù)收款肯定是要預(yù)繳增值稅的呀
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 13:55
預(yù)收款1000萬,帶到科目明細(xì)具體金額是多少
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 14:01
同學(xué)你好
借銀行
貸預(yù)收賬款
貸應(yīng)交稅費應(yīng)交增值稅預(yù)繳稅費
這樣
金額就是一千萬
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 14:07
老師我的意思是:借銀行1000萬 貸預(yù)收賬款1000萬 貸應(yīng)交稅費應(yīng)交增值稅預(yù)繳稅費是多少
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 14:14
1000/(1+9%)*3%
是這樣預(yù)繳的哦
剩下的是預(yù)收賬款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 14:17
9%是什么
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 14:24
同學(xué)你好
這個是增值稅稅率哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
Qw ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/02 14:32
我們是老項目適用簡易征收5%的征收率,預(yù)繳增值稅是不是(1000/1+5%)*5%
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/02 14:41
不是
建議征收也是3%的哦
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