个体户做账没有进项票怎么办
个体户做账没有进项票，可以根据业务发生情况做无票购进分录，
借：库存商品等科目，
贷：银行存款等科目。在做年度生产经营个人所得税申报的时候，
需要对结转的无票成本做纳税调增应纳税所得额处理。
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