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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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更新时间:2026/7/17 13:52:44