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老師你好,我單位今天接到專(zhuān)管員的通知對(duì)方單位欠稅,我們收到的發(fā)票異常,需要進(jìn)項(xiàng)稅轉(zhuǎn)出,這個(gè)會(huì)計(jì)分錄怎么寫(xiě),一共28473.42稅額,有10949.9已抵扣,還有17523.52未抵扣,在待認(rèn)證里,請(qǐng)問(wèn)如果寫(xiě)分錄
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你好,當(dāng)時(shí)你的分錄怎么做的?
2023 02/17 15:41
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84785035 
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2023 02/17 15:45
借:庫(kù)存商品 貸認(rèn)證進(jìn)項(xiàng)稅 貸:銀行存款 結(jié)轉(zhuǎn)進(jìn)項(xiàng):借:進(jìn)項(xiàng)稅 貸:貸認(rèn)證進(jìn)項(xiàng)稅 結(jié)轉(zhuǎn)增值稅: 借:進(jìn)項(xiàng)稅 貸:銷(xiāo)項(xiàng)稅銷(xiāo)項(xiàng)稅 未交增值稅轉(zhuǎn)出 借:未交增值稅轉(zhuǎn)出 貸:未交增值稅
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郭老師 
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2023 02/17 15:48
借庫(kù)存商品
貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出,
應(yīng)交稅費(fèi)待認(rèn)證,
借應(yīng)交稅費(fèi)進(jìn)項(xiàng)轉(zhuǎn)出,
貸應(yīng)交稅費(fèi)查補(bǔ)稅款,
借應(yīng)交稅費(fèi)查補(bǔ)稅款,貸銀行存款。
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郭老師 
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2023 02/17 15:48
這個(gè)庫(kù)存商品如果結(jié)轉(zhuǎn)了成本,不允許抵扣的。
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84785035 
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2023 02/17 15:49
說(shuō)的是只轉(zhuǎn)增值稅,企業(yè)所得稅沒(méi)叫轉(zhuǎn)出
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郭老師 
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2023 02/17 15:52
你好,也就是企業(yè)所得稅的可以抵扣嗎?那你這個(gè)庫(kù)存商品都結(jié)轉(zhuǎn)了的話,現(xiàn)在借以前年度損益調(diào)整待庫(kù)存商品在做這一個(gè)。
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