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請(qǐng)問賬面庫存比實(shí)際庫存小很多,應(yīng)該是之前的進(jìn)項(xiàng)票沒做入庫處理,但是已經(jīng)抵扣,現(xiàn)在怎么調(diào)賬?可以做盤點(diǎn)來交所得稅不?
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您好!我估計(jì)不是沒有做入庫處理,而是以前為了少交所得稅,多結(jié)轉(zhuǎn)了成本
2023 06/14 13:41
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2023 06/14 13:47
老師,以前的會(huì)計(jì)為了把庫存做得低,確實(shí)是有些進(jìn)項(xiàng)票沒做入庫,但是都抵扣了?,F(xiàn)在還有幾百萬進(jìn)項(xiàng)票,庫存只有幾十萬,請(qǐng)問怎么調(diào)賬合適呢
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2023 06/14 13:48
你好!把之前少做的,補(bǔ)充做進(jìn)去
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2023 06/14 13:51
那附的票據(jù)是已經(jīng)抵扣了的進(jìn)項(xiàng)票嗎?可以做一次盤點(diǎn)不?
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2023 06/14 13:52
你好!是的。是用這個(gè)做原始單據(jù),其實(shí)沒必要盤點(diǎn)
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2023 06/14 14:07
哦,因?yàn)橐褞啄甑倪M(jìn)項(xiàng)票拿出來核對(duì),看哪些沒入庫,工作量很大,我就看盤點(diǎn)做到賬實(shí)基本相符然后交所得稅會(huì)不會(huì)好點(diǎn)
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2023 06/14 14:07
你好!其實(shí)如果你進(jìn)項(xiàng)都已經(jīng)抵扣了,就把對(duì)應(yīng)的發(fā)票的庫存補(bǔ)上就好
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