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收到當(dāng)月收到增值稅專用發(fā)票,當(dāng)月不抵扣怎樣入賬?還是直接不用做到帳里直到,到抵扣時(shí)在做到帳里?
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借;原材料等科目 應(yīng)交稅費(fèi)(待抵扣進(jìn)項(xiàng)稅額) 貸;應(yīng)付賬款等科目
實(shí)際抵扣的時(shí)候計(jì)入進(jìn)項(xiàng)稅額核算就是了
2017 07/26 16:12
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84784948 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2017 07/26 16:14
@鄒老師:那報(bào)稅時(shí)申報(bào)表怎么填呢
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2017 07/26 16:16
你好,不需要體現(xiàn)在申報(bào)表中,抵扣的時(shí)候填寫(xiě)在進(jìn)項(xiàng)稅額明細(xì)表
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