如果我们开出的是含税的发票小规模纳税人3%的，记账时主营业务收入该记多少？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	如果我们开出的是含税的发票小规模纳税人3%的，记账时主营业务收入该记多少？？
释义	如果我们开出的是含税的发票小规模纳税人3%的，记账时主营业务收入该记多少？？若含税收入为51132则：不含税收入=51132/1.03=49642.72 税金=49642.72*0.03=1489.28会计分录：借：现金（银行存款、应收账款）51132 贷：主营业务收入 49642.72 应交税费--应交增值税 1489.28这样说理解吗？该内容由杨振军律师和律说律答共创回答
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