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乔新永 慕振年

    房地产开.bl1e t; fo

a clas; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例1:ct=q年4月29日购入 税控系统专用设备p;&祝壑3eco元。(单:元 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借:固定资产 3eco px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款 3eco px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借:应交税费——应交 (减免税款) 3eco px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:递延收益 3eco px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 日后发桑技术维护 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借:管理费用 3ec px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款 3ec px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借:应交税费——应交 (减免税款) 3ec px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:营业外收入 3ec px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例2:ct=q年6月支付土地出让金-16万取得一块土地, fo 空中花园小 视靡话慵扑胺ā=ㄖ芄婺13ec平方米,可供出售建筑面积150c平方米。100&年5月开始预售,当月预售" >平方米,预收房款2220m>    房地产开.bl1e 已 摹坝凰敖稹 n>交税金)”科目习惯上用于核算月内缴纳当月应纳 ,这与本次v ht:n出现 な照丝畹 そ伤敖鹗怯星 摹5悸堑缴形从邢嘤娑ǔ鎏ǎ试菔痹诖丝颇亢怂恪#ǖノ唬簃>    房地产开.bl1e 借:应交税费——应交 (n>交税金) 6o px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款 6o px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例3:购进货物、劳务、 等产生进项税额。100q年7月购进钢材150m>    房地产开.bl1e 借:工程物资——钢材 150 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e fo 成本 :0 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 应交税费——应交 (进项税额) 39 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款 339 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 其他购进比照本方式类比div>a 而购进> 的农产品如苗木、花卉等,则为如下div>3 phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借: fo 成本 87phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 应交税费——应交 (进项税额) 13phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款 150 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例4:ct=q年7月 <请国外著名建筑设计单位,为其 fo 的空中花园进行整体规划设计,价款总计106万    房地产开.bl1e 借: fo 成本 150 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 应交税费——应交 (进项税额) 6phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款等 156phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例5:假设该 同时兼有简易计税项目和免征 项目的,存在无法划分不得 的进项税额的情况>    房地产开.bl1e 借:管理费用 7 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:应交税费——应交 (进项税额转出) 7 px; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例6:ct=&年11月空中花园预售部分办理产权转移(交房), f具 蛴な鄯靠钭胗凳杖耄铺嵯钏岸睢hpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借: な照丝 :220phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:应交税费——应交 (销项税额) 220phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 主营业的墩入 :0 0phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例7:计算100&年11月空中花园项目可扣除的土地价款冲减的销项税额。则本月可作为冲减销项税额的土地价款基数为-16× 00÷150 =333万    房地产开.bl1e 借:应交税费——应交 (v ht:n抵减的销项税额) 33phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:主营业的成本 33phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 鉴于本次v ht:n对于 t; 土地价款可抵减销项税额的时间是在对应pa 产纳税义务确认时点,不同于其他差额征税 购进 是在购进当期抵减。故也可考虑将上述例6、例7合并div>如下3 phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借: な照丝 :220phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:应交税费——应交 (销项税额) 187phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 主营业的墩入 :033phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 需要说瞄岗是,在 取得土地时,不建议直接将其 娜蘸罂傻旨跸钏岸畈糠种苯蛹迫搿坝凰胺选 (待 进项税额)”科目,因为根据国税发〔1000〕40号文件规定,该科目主要用于辅导期一般纳税人已┱屎待 账
a clas; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例8:假设该 其他简易计税项目无应税行蝔o 生,除上述业的外,该 无其他涉税业的,则100&年11月末,计算的销项税额扣减以前月份发桑> 的进项税额s"><实现应纳税额198.67m>    房地产开.bl1e 借:应交税费——应交 (转出未交 ) .67phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:应交税费——未交 1 .67phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 例9:ct=&年12月申报期膔el 将上月应纳 申报入库a clas; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 借:应交税费——未交 1 .67phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 贷:银行存款 1 .67phpx; margin-bottom: 22px; color: rgb(51, 51, 51); font-family: 'Microsoft Yahei', Simsun; font-size: 17px; line-height: 28px;" >    房地产开.bl1e 作者单位:石家庄市国税局可以局 蓬莱市国税局城区分 px;wbrss="bct fc05 fc11 nbw-blog zt < clea
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