問題已解決
交易性金融資產(chǎn)中, 轉(zhuǎn)讓金融商品應交增值稅的分錄怎么做?分錄如何理解?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/92/34/56_avatar_middle.jpg?t=1651203443)
同學好,借計或貸計應交稅費——轉(zhuǎn)讓金融商品應交增值稅”
2020 03/28 14:07
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/28 14:07
不計入投資收益嗎?
![](https://pic1.acc5.cn/009/92/34/56_avatar_middle.jpg?t=1651203443)
英老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/28 14:14
借計或貸計投資收益,借計或貸計應交稅費——轉(zhuǎn)讓金融商品應交增值稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785001 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 03/28 14:20
為什么要進去投資收益呢?請老師解釋下,借記投資收益和貸記投資收益是什么意思
![](https://pic1.acc5.cn/009/92/34/56_avatar_middle.jpg?t=1651203443)
英老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 03/28 14:24
如產(chǎn)生轉(zhuǎn)讓收益,按收益額/1.06*6%,計算出稅額,做如下會計分錄:借:投資收益貸:應交稅費——轉(zhuǎn)讓金融商品應交增值稅月末金融商品轉(zhuǎn)讓產(chǎn)生收益,如產(chǎn)生轉(zhuǎn)讓損失,按損失額/1.06*6%,計算可結(jié)轉(zhuǎn)下月抵扣稅額:借:應交稅費——轉(zhuǎn)讓金融商品應交增值稅貸:投資收益,年末,“應交稅費——轉(zhuǎn)讓金融商品應交增值稅”科目如有借方余額:借:投資收益貸:應交稅費——轉(zhuǎn)讓金融商品應交增值稅
![](/wenda/img/newWd/sysp_btn_eye.png)