小規(guī)模納稅人收入會(huì)計(jì)分錄 小規(guī)模納稅人收入做賬分錄
小規(guī)模免征增值稅會(huì)計(jì)分錄小規(guī)模免稅收入會(huì)計(jì)分錄:小規(guī)模企業(yè)取得收入時(shí),如果該項(xiàng)業(yè)務(wù)本身就是免稅的,則不用計(jì)提對應(yīng)的增值稅。借:應(yīng)收賬款-XX公司,貸:主營業(yè)務(wù)收入。具體會(huì)計(jì)分錄如下:借:應(yīng)交稅費(fèi)——應(yīng)交增值稅240...