非營(yíng)利組織免交的增值稅轉(zhuǎn)入哪個(gè)科目？

免征的增值稅計(jì)入營(yíng)業(yè)外收入.

根據(jù)財(cái)政部印發(fā)《關(guān)于小微企業(yè)免征增值稅和營(yíng)業(yè)稅度的會(huì)計(jì)處理規(guī)定》財(cái)會(huì)[2013]24號(hào)

中規(guī)定:

小微企業(yè)在取得銷售收入時(shí),應(yīng)當(dāng)按照稅法的規(guī)定計(jì)算應(yīng)交增值稅,并確認(rèn)為應(yīng)交稅費(fèi),在達(dá)到規(guī)定的問(wèn)免征增值稅條件時(shí),將有關(guān)應(yīng)交增值稅轉(zhuǎn)入當(dāng)期營(yíng)業(yè)外收入.

增值稅是價(jià)外稅,在取得收款時(shí),應(yīng)將收款區(qū)分收入與回應(yīng)交增值稅分別入賬,這樣能正確核算業(yè)務(wù)收入;當(dāng)應(yīng)交增值稅免稅時(shí),屬于一答種國(guó)家補(bǔ)助性質(zhì)的利得,按會(huì)計(jì)準(zhǔn)則應(yīng)該計(jì)入營(yíng)業(yè)外收入.