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销项发票怎么做分录
更新时间： 2020-11-08 00:00:00  

销项发票做分录：借：银行存款（或现金）贷：应交税金-应交增值税（销项），主营业务收入。

销售货物或有应税项的税金时应交的税金即销项税金。所谓进项税和销项税是指增值税的进项和销项税。销项税额是一般纳税人在销售货物时，向购货方收取的货物增值税税额。一般纳税人在销售货物时要收两部分钱，一部分是不含税价款，一部分是销项税额。

关键词： 发票 怎么

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