老师，小规模纳税人出售给个人自用过的装卸车一辆，开出3%普票金额90000，装卸车原值为122415.52，残值率为5%，1-9月已提折旧31496.5，请问老师我该如何来做凭证？谢谢

老师，我开出的是3%的普票，现在小规模纳税人是开1%的发票，这个中间不涉及税金吗？

借：固定资产清理90000/（1%2B3%）*2% 贷：应交税费——应交增值税90000/（1%2B3%）*2% 借：应交税费——应交增值税90000/（1%2B3%）*2% 贷：营业外收入90000/（1%2B3%）*2% 3 ，借营业外支出2666.592816贷固定资产清理 122415.52-31496.5-90000%2B90000/(1%2B3%)*2%=2666.592816

要是季度不超过30万是这么做借：固定资产清理90000/（1%2B3%）*2% 贷：应交税费——应交增值税90000/（1%2B3%）*2% 借：应交税费——应交增值税90000/（1%2B3%）*2% 贷：营业外收入90000/（1%2B3%）*2%

超过30万，需要交税做借：固定资产清理90000/（1%2B3%）*2% 贷：应交税费——应交增值税90000/（1%2B3%）*2% 借：应交税费——应交增值税90000/（1%2B3%）*2% 贷：银行90000/（1%2B3%）*2%

老师，既然涉及到了增值税，那应该还涉及到附加税的吧