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老師,正式的紅字發(fā)票是廠家來給我們的,我們無法抵扣進(jìn)項(xiàng)所以需要進(jìn)項(xiàng)轉(zhuǎn)出是這個(gè)意思嗎?關(guān)于進(jìn)項(xiàng)轉(zhuǎn)出
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你們收到紅字發(fā)票,那么原來已經(jīng)認(rèn)證的進(jìn)項(xiàng)就要轉(zhuǎn)出
2023 01/07 10:03
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2023 01/07 10:33
這個(gè)都是我們是購買方不是銷售方吧,我們認(rèn)證的都是進(jìn)項(xiàng)對吧,
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2023 01/07 10:42
是的,就是那個(gè)意思的哈
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2023 01/07 11:31
應(yīng)交稅費(fèi)等于銷項(xiàng)稅額減去進(jìn)項(xiàng)稅額加上進(jìn)項(xiàng)轉(zhuǎn)出對嗎
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2023 01/07 11:35
月末先計(jì)算
應(yīng)交增值稅=本月銷項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出)-加計(jì)抵減-上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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