天气预报 > 其他 > 收到增值税普通发票如何入账
收到增值税普通发票如何入账
更新时间: 2020-11-07 00:00:00  

1、收到的增值税普通发票是不存在认证与抵扣问题,与其他普通发票一样全额计入采购成本入账;发生时做:

借:原材料/库存商品等科目------(价税合计金额)

贷:银行存款/应付账款等科目

2.一般纳税人无论是开具增值税专用发票还是增值税普通发票,其销售额都得按照适用税率(17%或13%)计提销项税额。

关键词: 收到 增值税 普通 发票 如何 入账

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