小规模纳税人税务会计分录,小规模季度账务处理会计分录

小规模纳税人税务会计分录,小规模季度账务处理会计分录

Taxespayable-VATpayable3Whentax-free:Debit:Taxespayable-VATpayable3Credit:Otherincome3Itismoreaccuratetouseotherincomehere13.Small-scalecompaniesfailedtopaylastmonthintimeForsocialsecurity,alatepaymentfeeof1.25yuanwillbeincurredthismonth,anditwillbepaidwiththebank. 借记：非操作Expenses-SocialSecialSecurityLatePaymentFeeof1.25Yuanloan：BankDeposit-AccountopenpingBankof1.25yuanattachment：SocialSecurityPayment

1.Small-scaletaxpayers①annualtax-freeincome≦5million;②applicabletaxrate/collectionrate3%;③taxamount=tax-includedincome/(1+3%)×3%;④invoicecollection:nowsmallDependingonthescale,specialticketscanbeissuedbyoneself,andspecialticketscanbepurchased. ⑤购买：付款方式，...1⃣Definition：小型大规模的RefertavertaveTaxaxPayerswhoseNnalTaxableSablesAlesAlesAlesDonotexceed500万百万美元。 2⃣simpleaccountingentries：带有assallscaleandasinglebusiness，ManyAccountingentriescanbesimplied。 3⃣NoInputTaxDeduction：SimpleApplicationForsmall-ScaleTaxPayers

AccountingentriesfortheprovisionofVATbysmall-scaletaxpayers:VATSmall-scaletaxpayersareleviedVATat3%.VATpayable=taxablesales*3%taxablesales=tax-inclusivesales/(1+3%)Ifyouget103yuanincashfromsellinggoods,youcanborrowcash103yuan.Basicaccountingentriesforsmall-scaletaxpayers.1.Depositofregisteredcapital.Capitalverificationaccountloan:bankdeposit---capitalverificationaccountloan:paid-incapital2 。

1.小型大规模学术1.Definition：小型scaletaxpayersRefertovertavalue-addedtaxtaxpayerswhoseNnualTaxableSablesablesablesablesablesAlesDonotexceed50万and。 2.Simpleaccountingentries：带有assallscaleandasinglebusiness，ManyAccountingentriescanbesimplied。 3.Accountingentriesofsmall-scaletaxpayers1.AccountingtreatmentofVATpaymentPrepaidVATdebit:taxpayable-prepaidVATloan:bankdepositMonth-enddebit:taxpayable-unpaidvalue-addedTaxloan:taxespayable-prepaymentincrease

Accountingentriesfortheincomeofsmall-scaletaxpayers:Debit:AccountsreceivableCredit:Mainbusinessincometaxpayable-VATpayableSmall-scaletaxpayershaveVATtaxablesales,andthetotalmonthlysalesdonotexceed100,000Yuan(basedon1quarter)Monthlypracticalaccountingentriesofsmall-scaletaxenterprises1.Withdrawasumofmoneyfromthebank.Borrow:Cashinstock.Loan:Bankdeposit.2.Depositcashinthebank.Borrow:Bankdeposit.Loan:Cashinstock.3.From purchabatchofproductafromthesupplier，andpackitforanAdditionalfee：