问题已解决
老师,小规模纳税人19年要预交企业所得税212元,这个212元计提分录怎么做?
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一、计提时
借:企业所得税
贷:应交税费——应交企业所得税
二、结转时
借:本年利润
贷:企业所得税
三、缴税时
借:应交税费——应交企业所得税
贷:银行存款
2020 01/14 10:37
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2020 01/14 10:38
利润表表中,要填入所得税212元
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2020 01/14 10:39
可以这样处理。正常是全额计提,再做减免税,最后才是交的税212元
减免税是计入营业外收入
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2020 01/14 10:48
老师,那苗木种植公司减免费企业所得税和增值税,也要做减免费会计分录吗?
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2020 01/14 10:49
是的,减免税也是计入营业外收入,正常计提后,再做减免税处理。
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2020 01/14 10:51
老师,是新开的公司上两个季度有免税收入,我做收入时借银行存款贷主营业务收入这是不是错误的
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2020 01/14 10:52
免税的收入,直接做收入处理
借:应收账款
贷:主营业务收入
如军品的收入,不需要征税的收入。
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2020 01/14 10:55
那苗木免税收入100000,在季末申报减免增值税税款3000元,会计分录怎么写?
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2020 01/14 10:56
自产自销的苗木免税,这个苗木是你们种植的?
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2020 01/14 10:56
是的,老师,前期已申请免税备案
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2020 01/14 10:57
借:应收账款
贷:主营业务收入
这样账务处理,在申报时填写增值税申报表免税收入
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2020 01/14 10:59
老师,这个是增值税免税额,这个需要计入营业外收入吗?
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2020 01/14 11:13
计提了销项税的话,就是需要计入营业外收入