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问题	小规模纳税人增值税怎么做账
释义	小规模纳税人做账方式： 1、有无发生销售或少于定税营业额时，均作如下分录：借：应交税金--增值税借：应交税金--城建税、借：其他应交款--教育费附加贷：银行存款、同时计提税：借：主营业务税金及附加贷：应交税金--增值税贷：应交税金--城建税贷：其他应交款--教育费附加 2、当发生销售时，“主营业务收入”按实际反映，若销售大于定额时，按实际销售额计提应交的税费。并作相应的会计分录。
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