问题已解决
小微企業(yè)報表中應(yīng)交稅金借方負數(shù)是正常情況嗎?
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你好,如果有預交稅款或者留抵稅額,是正常的
2024 01/09 15:04
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2024 01/09 15:07
沒有的,平時發(fā)生交稅的時候,會計分錄,是不是,借:應(yīng)交稅費-應(yīng)交增值稅-未交稅費,貸:銀行存款
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2024 01/09 15:07
你好,是一般納稅人單位繳納的增值稅??
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2024 01/09 15:08
這樣的話,應(yīng)交稅費這個科目年底就應(yīng)該是借方負數(shù)?
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2024 01/09 15:09
你好,如果你只是做借方發(fā)生額,沒有做貸方發(fā)生額,是會導致借方余額的
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2024 01/09 15:18
老師,來指導一下呢
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2024 01/09 15:19
你好,做繳納這個分錄之前,說明銷項大于進項,還需要做結(jié)轉(zhuǎn)的分錄,整個過程下來是不會導致應(yīng)交稅費負數(shù)的
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2024 01/09 15:58
是小規(guī)模企業(yè)
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2024 01/09 16:01
你好,小規(guī)模繳納增值稅,計入應(yīng)交稅費—應(yīng)交增值稅的借方,是沒有三級明細
發(fā)生計入貸方,繳納計入借方,整個過程下來是不會導致應(yīng)交稅費負數(shù)的
FAILED
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