问题已解决
當(dāng)月沒有認證的增值稅進項稅額怎么記賬
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你好!你計入應(yīng)交稅費-應(yīng)交增值稅(待認證進項稅)
2019 05/10 14:19
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2019 05/10 14:25
借貸雙方的科目辛苦寫一下,我反應(yīng)不過來整筆分錄該怎么寫
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2019 05/10 14:32
你好!借原材料等 應(yīng)交稅費=應(yīng)交增值稅(待認證進項稅) 貸應(yīng)付賬款等
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2019 05/10 14:40
哦,直接在買的時候就用了這個科目啊,那有沒有這種情況,買買材料的時候入賬:借原材料 應(yīng)交稅費-應(yīng)交增值稅(進項) 貸銀行存款,到了月底發(fā)現(xiàn)進項稅額不需要全部進行認證抵扣(就是有些發(fā)票的進項要留到下月抵扣),這個時候怎么做分錄呢?(求完整分錄)
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2019 05/10 14:42
您好!本身一開始就做的不對。你要做就,借應(yīng)交稅費=應(yīng)交增值稅(待認證進項稅) 貸應(yīng)交稅費=應(yīng)交增值稅(進項稅)
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2019 05/10 14:48
好的,知道了,謝謝!這樣會說的通一些
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2019 05/10 14:50
你好!不用客氣的了。
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2019 05/10 14:50
當(dāng)月進項稅額認證抵扣的銷項要做分錄嗎?
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2019 05/10 14:52
那銷售商品時的完整分錄怎么做?(主要是想看銷項稅額的明細科目)
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2019 05/10 14:53
你好!不需要單獨做分錄。
借應(yīng)收賬款 貸主營業(yè)務(wù)收入 應(yīng)交稅費-應(yīng)交增值稅(銷項稅額)
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2019 05/10 14:58
哦,銷售的應(yīng)交增值稅二級科目銷項稅額還是沒變的,綜合來看,那是不是現(xiàn)在沒有進項稅額這個二級明細科目了,已經(jīng)改為待認證進項稅額這個二級明細科目了
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2019 05/10 14:58
針對買入材料時而言的
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2019 05/10 15:08
你好!不是的。是你認證后計入進項稅額。沒認證的時候計入待認證進項稅。
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2019 05/10 15:15
哦,懂了,原來是這么回事
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2019 05/10 15:19
你好!歡迎下次再來探討
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2019 05/10 15:20
我在咨詢一個可能,進項發(fā)票認證期限360天,超過認證期限就不可以抵扣了,這個不能再抵扣的進項稅額要做分錄嗎?
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2019 05/10 15:22
你好!比如是原材料的,借原材料 貸應(yīng)交稅費-應(yīng)交增值稅(待認證進項稅)
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2019 05/10 15:28
哦,就將不能再認證抵扣的待認證進項像普通發(fā)票那樣將稅費計入成本價是吧?
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2019 05/10 15:30
你好!是的,就是這個意思。
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