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老師,申請留抵退稅,錢已經(jīng)退在公戶上,怎么寫分錄?這筆錢不用交企業(yè)所得稅吧?
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你好,核準(zhǔn)的時候
借:應(yīng)交稅費(fèi)——增值稅留抵稅額
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出)
在實(shí)際收到留抵退稅款項時
借:銀行存款
貸:應(yīng)交稅費(fèi)—增值稅留抵稅額
2024 03/14 08:32
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高輝老師 
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2024 03/14 08:32
這筆款是不需要繳納企業(yè)所得稅的
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2024 03/14 08:34
那應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項稅額轉(zhuǎn)出,)這個科目怎么平?
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高輝老師 
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2024 03/14 08:38
你好,應(yīng)交增值稅的科目是不用平的
之前財政部有回復(fù),二級科目應(yīng)交稅費(fèi)-應(yīng)交增值稅會對下級科目匯總顯示
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2024 03/14 08:38
你說的是不是月底有些公司會把這個科目平了,全部轉(zhuǎn)出到未交增值稅吧,也有這樣做的,不做也可以的
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2024 03/14 08:40
好的,謝謝老師
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2024 03/14 08:42
不客氣,祝工作愉快
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2024 03/14 09:20
我3月抵扣了進(jìn)項100萬,銷項30萬,這個分錄,借銷項稅額30萬,借進(jìn)項稅額轉(zhuǎn)出70萬,貸進(jìn)項稅額100萬,是這樣嗎?
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高輝老師 
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2024 03/14 09:26
你好,是把應(yīng)交增值稅的分錄給平了,是吧?你是不是指下面的分錄
借:應(yīng)交稅費(fèi)-增值稅-銷項? ?30
借:應(yīng)交稅費(fèi)-未交增值稅? 40
貸:應(yīng)交稅費(fèi)-增值稅-進(jìn)項? 70
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2024 03/14 09:35
是的,有點(diǎn)不懂,我進(jìn)項100萬,銷項30萬。
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2024 03/14 09:37
進(jìn)項多是不需要交稅的,有留抵,除了確認(rèn)進(jìn)項和銷項,其他分錄不用做啊
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2024 03/14 09:40
正常有交稅的時候,結(jié)轉(zhuǎn)進(jìn)項銷項的時候,貸:應(yīng)交稅費(fèi)-未交增值稅,現(xiàn)在進(jìn)項大于銷項了,差額放在哪個科目
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2024 03/14 09:41
你好,差額是不用分錄的,不需要調(diào)整的
你是不是想把科目給平了
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2024 03/14 09:48
我現(xiàn)在抵扣了100萬,銷項只有30萬,這個分錄這么寫
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2024 03/14 09:51
公司一般平應(yīng)交稅費(fèi)-應(yīng)交增值稅科目分錄
借:應(yīng)交稅費(fèi)-增值稅-銷項 30
應(yīng)交稅費(fèi)-未交增值稅 70
貸:應(yīng)交稅費(fèi)-增值稅-進(jìn)項 100
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2024 03/14 09:52
就是換了個科目歸集,不強(qiáng)制的,建議不做
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2024 03/14 09:53
那我現(xiàn)在賬上有應(yīng)交稅額進(jìn)項稅額100萬,銷項30萬,這兩個要結(jié)轉(zhuǎn)的吧
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2024 03/14 09:56
是不用結(jié)轉(zhuǎn),可以不做其他結(jié)轉(zhuǎn)分錄了
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