建筑業(yè)簡易計(jì)稅那些分錄怎么寫呀

建筑業(yè)簡易征收會(huì)計(jì)分錄1、工程款收入的會(huì)計(jì)分錄借：應(yīng)收賬款;貸：主營業(yè)務(wù)收入(工程結(jié)算收入)應(yīng)交稅費(fèi)—簡易計(jì)稅2、購進(jìn)簡易計(jì)稅項(xiàng)目所用材料的會(huì)計(jì)分錄借：原材料;貸：應(yīng)付賬款若是取得專票認(rèn)證后的會(huì)計(jì)分錄：借：原材料-應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額);貸：應(yīng)付賬款進(jìn)項(xiàng)稅額轉(zhuǎn)出的會(huì)計(jì)分錄借：原材料;貸：應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)