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老師,小規(guī)模季度申報(bào),未達(dá)起征點(diǎn),那這個(gè)銷(xiāo)項(xiàng)稅額是不是要轉(zhuǎn)為營(yíng)業(yè)外收入?
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您好
小規(guī)模季度申報(bào),未達(dá)起征點(diǎn) 銷(xiāo)項(xiàng)稅額是要轉(zhuǎn)為營(yíng)業(yè)外收入
2019 07/10 09:13
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 07/10 09:15
分錄怎么寫(xiě)
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 07/10 09:15
借:應(yīng)交稅費(fèi)——應(yīng)交增值稅
貸:營(yíng)業(yè)外收入——減免稅款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784997 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 07/10 09:16
退回的去年的附加稅是不是也要放在營(yíng)業(yè)外收入
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 07/10 09:17
是的 退回去年的附加稅也要放在營(yíng)業(yè)外收入
![](/wenda/img/newWd/sysp_btn_eye.png)