问题已解决
小规模季度销售额没超过9万,那减免税的分录怎么做?
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借:应交税费---应交增值税
贷:其他收益
2018 11/13 14:54
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2018 11/13 14:57
减免税不是应该贷营业外收入吗?为什么贷其他收益?
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2018 11/13 14:59
现在执行的是新政府补助准则,是要计入其他收益科目核算的。
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2018 11/13 15:04
那借方还要记 应交税费 应交城建税 教育费附加等的减免吗?
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张艳老师 
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2018 11/13 15:08
不用做的,因为免征增值税了,附加税是不做计提分录的。