吉林省进项税转出的会计分录

吉林省进项税转出的会计分录

发表于 2023-12-26 11:50:44 浏览：0

吉林省进项税转出的会计分录

　　假设公司购买了一台价值100,000元的设备，并取得了增值税专用发票作为进项税额的凭证。根据相关规定，设备原值中包含的进项税额需要从当期应纳税所得额中扣除。因此，在计算应缴纳的增值税时，需要将设备的进项税额从原值中减去：

　　*设备原值=100,000元

　　*应纳增值税=原值×税率=100,000×17%=17,500元

　　*当期应纳税所得额=收入-成本费用+(成本费用中对应税率的进项税额)-免税收入-不征税收入-视同销售额

　　*当期应缴纳的增值税=17,500元（设备的原值中含有17,500元的进项税额）

　　为了记录这一经济业务，可以编制以下会计分录：

　　```

　　借：固定资产-原始价值=100,000元

　　贷：应交税费-应交增值税=17,500元

　　```

　　这个记账分录表明，企业购入了价值为100,000元的设备，取得增值税专用发票后，计算出应缴纳的增值税为17,500元，并将其计入当期的应纳税所得额中。同时，将设备原值中的进项税额从原值中减去了，即减少了17,500元和相应的增值税税额。

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content	'<p>{fenzhan}连续性劳务报酬如何缴纳个人所得税</p><p>　　连续性劳务报酬是指个人以连续的方式提供劳务，如演出、演讲、咨询等。对于连续性劳务报酬的个人所得税缴纳，一般按照以下步骤进行：</p><p><img src="https://zimeitizhushou.oss-cn-hangzhou.aliyuncs.com/saas/upload/meixiaobang/20231223/23ec2a92-dd41-404e-b9be-8a4139e31e38.jpg" img-data="{"format":"jpeg","size":71274,"height":679,"width":1084}" style="border-style: none; margin: 0px; padding: 0px; cursor: pointer; box-shadow: rgb(51, 51, 51) 0px 0px 5px; max-width: 100%; color: rgba(0, 0, 0, 0.65); font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", "Helvetica Neue", Helvetica, Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol"; font-size: 16px; width: 100%;"><br></p><p>　　1.确定应税所得额：根据国家税务总局发布的《关于个人所得税若干政策问题的通知》规定，连续性劳务报酬的应税所得额为每次收入减去费用后的余额乘以税率表对应的费用扣除率计算得出。具体公式如下：</p><p><br></p><p>　　应纳税所得额=（每次收入-费用）×费用扣除率</p><p><br></p><p>　　其中，“每次收入”指的是个人在一定时期内提供的劳务数量或金额的总和；“费用”包括提供劳务所支出的成本、费用等。</p><p><br></p><p>　　2.确定适用税率：根据个人所得税法和相关税收法规的规定，连续性劳务报酬适用的税率分为两类：一类是按次纳税，另一类是按期纳税。按次纳税适用于一次性劳务报酬，而按期纳税则适用于连续性劳务报酬。</p><p><br></p><p>　　3.选择适当的计税方式：如果个人选择按次数缴纳税款，那么需要将每次取得的收入减去费用后，再乘以相应的税率表中的费用扣除率，然后按照“多收多退少收少补”的原则计算出应纳税所得额。如果选择了按期缴纳税款，则可以根据实际情况选择不同的计税方式，比如按照定额税或者累进式税制缴纳税款。</p><p><br></p><p>　　4.申报纳税：个人需要在规定的时间内向主管税务机关提交相关资料并办理纳税申报手续（如有需要可以委托中介机构代为完成）。申报时需填写《个人所得税纳税申报表》并提供相关的凭证资料。</p><p><br></p><p>　　5.如有需要可申请减免税优惠：根据相关规定，纳税人符合特定条件（如残疾人员、烈属等）的，可以享受减征或免征个人所得税的优惠政策。个人可以向当地税务部门提出申请，并提供相关证明材料。</p><p><br></p><p>　　6.交纳个人所得税：个人所得税的缴纳可以通过银行转账、现金等方式进行，也可以通过电子支付平台进行。个人需要按时足额交纳个人所得税，否则可能会面临罚款或滞纳金等处罚。</p>'
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'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '34', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34', 'total' => '请使用count标签查询', 'field' => array ( ), ), 35 => array ( 'id' => '35', 'pid' => '5', 'pids' => '0,5', 'name' => '财务政策', 'dirname' => 'caiwuzhengce', 'pdirname' => 'caiwubaike/', 'child' => 0, 'disabled' => '0', 'ismain' => 1, 'childids' => 35, 'thumb' => '', 'show' => '1', 'setting' => array ( 'disabled' => '0', 'linkurl' => '', 'getchild' => '0', 'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '35', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=35', 'total' => '请使用count标签查询', 'field' => array ( ), ), 36 => array ( 'id' => '36', 'pid' => '5', 'pids' => '0,5', 'name' => '最新资讯', 'dirname' => 'zuixinzixun', 'pdirname' => 'caiwubaike/', 'child' => 0, 'disabled' => '0', 'ismain' => 1, 'childids' => 36, 'thumb' => '', 'show' => '1', 'setting' => array ( 'disabled' => '0', 'linkurl' => '', 'getchild' => '0', 'notedit' => '0', 'seo' => array ( ), 'template' => array ( 'pagesize' => '20', 'mpagesize' => '20', 'page' => '', 'list' => 'list.html', 'category' => 'category.html', 'search' => 'search.html', 'show' => 'show.html', ), 'cat_field' => NULL, 'module_field' => NULL, 'html' => 1, 'urlrule' => 0, ), 'displayorder' => '0', 'tid' => '1', 'content' => '', 'mid' => 'fenzhan', 'pcatpost' => 0, 'topid' => '5', 'catids' => array ( 0 => '36', ), 'is_post' => 1, 'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36', 'total' => '请使用count标签查询', 'field' => array ( ), ), )
urlrule	'/index.php?s=fenzhan&c=show&id=1076&page=[page]'
fix_html_now_url	''
my_web_url	'http://beibeiqu.58lecaihui.com/index.php?c=show&id=1076'
get	array ( 'c' => 'show', 'id' => '1076', 's' => 'fenzhan', )

App.php	FCPATH/CodeIgniter72/Config/App.php
Auto.php	FCPATH/App/Module/Config/Auto.php
Autoload.php	FCPATH/CodeIgniter72/Config/Autoload.php
Cache.php	FCPATH/CodeIgniter72/Config/Cache.php
Cache.php	FCPATH/CodeIgniter72/Extend/Cache.php
Cache.php	FCPATH/Fcms/Library/Cache.php
Category.php	FCPATH/App/Module/Action/Category.php
CodeIgniter.php	FCPATH/CodeIgniter72/Extend/CodeIgniter.php
Constants.php	FCPATH/CodeIgniter72/Config/Constants.php
Content.php	APPPATH/Models/Content.php
Content.php	FCPATH/App/Module/Models/Content.php
Content.php	FCPATH/Fcms/Model/Content.php
ContentSecurityPolicy.php	FCPATH/CodeIgniter72/Config/ContentSecurityPolicy.php
Controller.php	FCPATH/CodeIgniter72/Extend/Controller.php
Database.php	FCPATH/CodeIgniter72/Config/Database.php
Date.php	FCPATH/Fcms/Field/Date.php
Editor.php	FCPATH/Fcms/Field/Editor.php
Exceptions.php	FCPATH/CodeIgniter72/Config/Exceptions.php
Exceptions.php	FCPATH/CodeIgniter72/Extend/Exceptions.php
Field.php	FCPATH/Fcms/Library/Field.php
File.php	FCPATH/Fcms/Field/File.php
Filters.php	FCPATH/CodeIgniter72/Config/Filters.php
Helper.php	FCPATH/Fcms/Core/Helper.php
Hook.php	FCPATH/CodeIgniter72/Extend/Hook.php
Hooks.php	FCPATH/App/Chtml/Config/Hooks.php
Hooks.php	FCPATH/App/Module/Config/Hooks.php
Hooks.php	FCPATH/Fcms/Core/Hooks.php
Init.php	APPPATH/Config/Init.php
Init.php	FCPATH/CodeIgniter72/Init.php
Init.php	FCPATH/Fcms/Init.php
Input.php	FCPATH/Fcms/Library/Input.php
Kint.php	FCPATH/CodeIgniter72/Config/Kint.php
Lang.php	FCPATH/Fcms/Library/Lang.php
Linkages.php	FCPATH/Fcms/Field/Linkages.php
Logger.php	FCPATH/CodeIgniter72/Config/Logger.php
Member.php	FCPATH/Fcms/Model/Member.php
Model.php	FCPATH/CodeIgniter72/Extend/Model.php
Model.php	FCPATH/Fcms/Core/Model.php
Module.php	FCPATH/App/Module/Action/Module.php
Module.php	FCPATH/App/Module/Extends/Home/Module.php
Modules.php	FCPATH/CodeIgniter72/Config/Modules.php
Mwhere.php	APPPATH/Config/Mwhere.php
Paths.php	FCPATH/CodeIgniter72/Config/Paths.php
Phpcmf.php	FCPATH/Fcms/Core/Phpcmf.php
Request.php	FCPATH/CodeIgniter72/Extend/Request.php
Router.php	FCPATH/Fcms/Library/Router.php
Routes.php	APPPATH/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Config/Routes.php
Routes.php	FCPATH/CodeIgniter72/Extend/Routes.php
Routes.php	FCPATH/Fcms/Config/Routes.php
Security.php	FCPATH/Fcms/Library/Security.php
Seo.php	FCPATH/Fcms/Library/Seo.php
Service.php	FCPATH/Fcms/Core/Service.php
Services.php	FCPATH/CodeIgniter72/Config/Services.php
Show.php	APPPATH/Controllers/Show.php
Text.php	FCPATH/Fcms/Field/Text.php
Textarea.php	FCPATH/Fcms/Field/Textarea.php
Toolbar.php	FCPATH/CodeIgniter72/Config/Toolbar.php
UserAgents.php	FCPATH/CodeIgniter72/Config/UserAgents.php
Version.php	FCPATH/My/Config/Version.php
View.php	FCPATH/CodeIgniter72/Config/View.php
View.php	FCPATH/CodeIgniter72/Extend/View.php
View.php	FCPATH/Fcms/Core/View.php
custom.php	/www/wwwroot/www.58lecaihui.com/config/custom.php
database.php	/www/wwwroot/www.58lecaihui.com/config/database.php
domain_app.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_app.php
domain_client.php	/www/wwwroot/www.58lecaihui.com/cache/config/domain_client.php
hooks.php	/www/wwwroot/www.58lecaihui.com/config/hooks.php
index.php	/www/wwwroot/www.58lecaihui.com/fenzhan/pc/index.php
index.php	/www/wwwroot/www.58lecaihui.com/index.php
lang.php	/www/wwwroot/www.58lecaihui.com/api/language/zh-cn/lang.php
site.php	/www/wwwroot/www.58lecaihui.com/cache/config/site.php
system.php	/www/wwwroot/www.58lecaihui.com/cache/config/system.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_footer.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_fz_header.html.cache.php
template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php	/www/wwwroot/www.58lecaihui.com/cache/template/template_DS_pc_DS_jizhang_DS_home_DS_fenzhan_DS_show.html.cache.php
AutoloadConfig.php	SYSTEMPATH/Config/AutoloadConfig.php
Autoloader.php	SYSTEMPATH/Autoloader/Autoloader.php
BaseBuilder.php	SYSTEMPATH/Database/BaseBuilder.php
BaseCollector.php	SYSTEMPATH/Debug/Toolbar/Collectors/BaseCollector.php
BaseConfig.php	SYSTEMPATH/Config/BaseConfig.php
BaseConnection.php	SYSTEMPATH/Database/BaseConnection.php
BaseHandler.php	SYSTEMPATH/Cache/Handlers/BaseHandler.php
BaseResult.php	SYSTEMPATH/Database/BaseResult.php
BaseService.php	SYSTEMPATH/Config/BaseService.php
Builder.php	SYSTEMPATH/Database/MySQLi/Builder.php
CacheFactory.php	SYSTEMPATH/Cache/CacheFactory.php
CacheInterface.php	SYSTEMPATH/Cache/CacheInterface.php
CliRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/CliRenderer.php
CodeIgniter.php	SYSTEMPATH/CodeIgniter.php
Common.php	SYSTEMPATH/Common.php
Config.php	SYSTEMPATH/Config/Config.php
Config.php	SYSTEMPATH/Database/Config.php
Connection.php	SYSTEMPATH/Database/MySQLi/Connection.php
ConnectionInterface.php	SYSTEMPATH/Database/ConnectionInterface.php
ContentSecurityPolicy.php	SYSTEMPATH/HTTP/ContentSecurityPolicy.php
Controller.php	SYSTEMPATH/Controller.php
Database.php	SYSTEMPATH/Database/Database.php
Database.php	SYSTEMPATH/Debug/Toolbar/Collectors/Database.php
DebugToolbar.php	SYSTEMPATH/Filters/DebugToolbar.php
DotEnv.php	SYSTEMPATH/Config/DotEnv.php
Events.php	SYSTEMPATH/Debug/Toolbar/Collectors/Events.php
Events.php	SYSTEMPATH/Events/Events.php
Exceptions.php	SYSTEMPATH/Debug/Exceptions.php
Factories.php	SYSTEMPATH/Config/Factories.php
Factory.php	SYSTEMPATH/Config/Factory.php
FileHandler.php	SYSTEMPATH/Cache/Handlers/FileHandler.php
FileLocator.php	SYSTEMPATH/Autoloader/FileLocator.php
Files.php	SYSTEMPATH/Debug/Toolbar/Collectors/Files.php
FilterInterface.php	SYSTEMPATH/Filters/FilterInterface.php
Filters.php	SYSTEMPATH/Filters/Filters.php
Header.php	SYSTEMPATH/HTTP/Header.php
IncomingRequest.php	SYSTEMPATH/HTTP/IncomingRequest.php
Kint.php	SYSTEMPATH/ThirdParty/Kint/Kint.php
Logger.php	SYSTEMPATH/Log/Logger.php
LoggerInterface.php	SYSTEMPATH/ThirdParty/PSR/Log/LoggerInterface.php
Logs.php	SYSTEMPATH/Debug/Toolbar/Collectors/Logs.php
Message.php	SYSTEMPATH/HTTP/Message.php
MessageInterface.php	SYSTEMPATH/HTTP/MessageInterface.php
MessageTrait.php	SYSTEMPATH/HTTP/MessageTrait.php
Modules.php	SYSTEMPATH/Modules/Modules.php
Query.php	SYSTEMPATH/Database/Query.php
QueryInterface.php	SYSTEMPATH/Database/QueryInterface.php
Renderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/Renderer.php
RendererInterface.php	SYSTEMPATH/View/RendererInterface.php
Request.php	SYSTEMPATH/HTTP/Request.php
RequestInterface.php	SYSTEMPATH/HTTP/RequestInterface.php
RequestTrait.php	SYSTEMPATH/HTTP/RequestTrait.php
Response.php	SYSTEMPATH/HTTP/Response.php
ResponseInterface.php	SYSTEMPATH/HTTP/ResponseInterface.php
ResponseTrait.php	SYSTEMPATH/API/ResponseTrait.php
ResponseTrait.php	SYSTEMPATH/HTTP/ResponseTrait.php
Result.php	SYSTEMPATH/Database/MySQLi/Result.php
ResultInterface.php	SYSTEMPATH/Database/ResultInterface.php
RichRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/RichRenderer.php
RouteCollection.php	SYSTEMPATH/Router/RouteCollection.php
RouteCollectionInterface.php	SYSTEMPATH/Router/RouteCollectionInterface.php
Router.php	SYSTEMPATH/Router/Router.php
RouterInterface.php	SYSTEMPATH/Router/RouterInterface.php
Routes.php	SYSTEMPATH/Config/Routes.php
Routes.php	SYSTEMPATH/Debug/Toolbar/Collectors/Routes.php
Services.php	SYSTEMPATH/Config/Services.php
TextRenderer.php	SYSTEMPATH/ThirdParty/Kint/Renderer/TextRenderer.php
Timer.php	SYSTEMPATH/Debug/Timer.php
Timers.php	SYSTEMPATH/Debug/Toolbar/Collectors/Timers.php
Toolbar.php	SYSTEMPATH/Debug/Toolbar.php
URI.php	SYSTEMPATH/HTTP/URI.php
UserAgent.php	SYSTEMPATH/HTTP/UserAgent.php
Utils.php	SYSTEMPATH/ThirdParty/Kint/Utils.php
View.php	SYSTEMPATH/Config/View.php
View.php	SYSTEMPATH/View/View.php
Views.php	SYSTEMPATH/Debug/Toolbar/Collectors/Views.php
init.php	SYSTEMPATH/ThirdParty/Kint/init.php
init_helpers.php	SYSTEMPATH/ThirdParty/Kint/init_helpers.php
url_helper.php	SYSTEMPATH/Helpers/url_helper.php

吉林省进项税转出的会计分录

Database (8 Queries across 0 Connection)

Views

运行时间：0.07ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

File:	/www/wwwroot/www.58lecaihui.com/dayrui/App/Fenzhan/Controllers/Show.php
App:	fenzhan
Controller:	show
Method:	index
URI:	fenzhan/show/index
URL:	http://beibeiqu.58lecaihui.com/index.php?c=show&id=1076

Datetime	Status	Method	URL	Content-Type	Is AJAX?
2025-04-07 01:06:28	200	GET	http://yulin473.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:27	200	GET	http://beibeiqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:26	200	GET	http://hancheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:25	200	GET	http://huairouqu523.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:24	200	GET	http://lushan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:23	200	GET	http://xiaogan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:22	200	GET	http://nantong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:21	200	GET	http://nantong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:20	200	GET	http://zhejiangsheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:19	200	GET	http://yongzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:18	200	GET	http://zhejiangsheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:17	200	GET	http://zigong.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:16	200	GET	http://huairouqu523.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:15	200	GET	http://jiaxing.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:14	200	GET	http://zhejiangsheng.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:13	200	GET	http://lushan.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:12	200	GET	http://nanchuanqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:11	200	GET	http://liangpingqu.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:10	200	GET	http://jinzhou.58lecaihui.com/	text/html; charset=UTF-8	No
2025-04-07 01:06:09	200	GET	http://fuding.58lecaihui.com/	text/html; charset=UTF-8	No

Connection	close
Accept-Encoding	gzip,deflate
User-Agent	Mozilla/4.0 (compatible; MSIE 8.0; Windows NT 5.1; Trident/4.0; .NET CLR 2.0.50727; .NET4.0C; .NET4.0E; 360SE)
Host	beibeiqu.58lecaihui.com

CodeIgniter Version:	4.0.5
PHP Version:	7.4.33
PHP SAPI:	fpm-fcgi
Environment:	development
Base URL:	http://beibeiqu.58lecaihui.com/
Timezone:	PRC
Locale:	en
Content Security Policy Enabled:	No

Time	Event Name	Times Called
55.47 ms	pre_system	1
0.66 ms	dbquery	8

吉林省 进项税转出的会计分录

4.0.5

Database (8 Queries across 0 Connection)

Views

运行时间：0.07ms

模板文件

引用提示

模板变量

Files ( 155 )

Routes

Events

History

View Data

Session User Data

Request ( HTTP/1.1 )

$_GET

Headers

Response ( 200 - OK )

Headers

System Configuration

吉林省进项税转出的会计分录