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如果我们开出的是含税的发票小规模纳税人3%的,记账时主营业务收入该记多少??
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如果我们开出的是含税的发票小规模纳税人3%的,记账时主营业务收入该记多少??若含税收入为51132则:不含税收入=51132/1.03=49642.72 税金=49642.72*0.03=1489.28会计分录: 借:现金(银行存款、应收账款)51132 贷:主营业务收入 49642.72 应交税费--应交增值税 1489.28这样说理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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