问题已解决
在11月份更正申報了5月的增值稅報表,補(bǔ)繳了稅款,那會計分錄怎么做?
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你好,具體是什么原因更正的?
01/12 17:00
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01/12 17:01
因為在5月時候有一張稅控盤的服務(wù)費(fèi)金額在5月申報時弄成全額減免了,實際上是只可以抵這張發(fā)票的進(jìn)項稅額而以
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01/12 17:04
借管理費(fèi)用 貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項稅額轉(zhuǎn)出
借應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項稅額轉(zhuǎn)出 貸應(yīng)交稅費(fèi)-未交增值稅
借應(yīng)交稅費(fèi)-未交增值稅 貸銀行存款
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01/12 17:05
附加稅費(fèi)需要同時計提嗎?
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01/12 17:07
如果繳納了的話也得計提
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01/12 17:09
在更正時也同時交了稅了的
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01/12 17:10
那你和增值稅一起提就行
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01/12 17:13
這邊查了,當(dāng)時在5月入賬的分錄是借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項稅額 貸:管理費(fèi)用-辦公費(fèi)(金額在借方負(fù)數(shù)),那在11月更正申報后且交了稅,這樣的分錄應(yīng)該怎么做?
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01/12 17:18
就是全部計入進(jìn)項稅額了對吧
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01/12 17:20
是的,當(dāng)時全部計入進(jìn)項稅額了,用這張發(fā)票是專用發(fā)票,有10幾塊的進(jìn)項稅額
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01/12 17:21
那就按照我上面說的這么做就行
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01/12 17:29
那這張發(fā)票的的進(jìn)項稅額不用入賬嗎?這張發(fā)票是專票來的哦
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01/12 17:30
借應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項稅額(部分) 借管理費(fèi)用 貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項稅額轉(zhuǎn)出(多認(rèn)證進(jìn)項的部分)
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