问题已解决
收到工程劳务费时 借:银行存款 贷:主营业务收入 应交税费—应交增值税 季末交增值税 转出未交增值税 借:应交税费—应交增值税 贷:应交税费—未交增值税 借:应交税费—未交增值税 贷:银行存款 请问季末直接交增值税时,不用做转出到未交增值税,直接 借:应交税费—应交增值税 贷:银行存款 这样可以吗?这两种的区别是什么?
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你好,你是一般纳税人还是小规模?如果是小规模的话。
选第二种不做未交增值税。他也不需要结转
2024 05/03 15:36
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2024 05/03 15:43
我们是小规模,我看原来的会计他都是要转出到未交增值税科目内,不知道这笔凭证的意义在哪?
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2024 05/03 15:44
没有意义,不需要做。小规模就是最简单的需要交税借银行存款
贷,主营业务收入
应交税费应交增值税
缴纳借,应交税费应交增值税贷银行存款
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2024 05/03 15:47
好,谢谢老师!
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2024 05/03 15:47
不用客气
节日快乐