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你好老師,做出來退稅的賬時(shí),計(jì)算進(jìn)項(xiàng)稅額轉(zhuǎn)出,借:主營(yíng)業(yè)務(wù)成本/進(jìn)項(xiàng)稅額轉(zhuǎn)出 貸:應(yīng)交稅金/應(yīng)交增值稅/進(jìn)項(xiàng)稅額轉(zhuǎn)出 計(jì)算應(yīng)退稅額時(shí) 借:其他應(yīng)收款/出來退稅 貸:應(yīng)交稅金/應(yīng)交增值稅/出口退稅 那么月底結(jié)轉(zhuǎn)增值稅時(shí)怎么結(jié)轉(zhuǎn)呢
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