问题已解决
應收出口退稅款如何轉(zhuǎn)到應交增值稅進項稅額轉(zhuǎn)出?
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1、未實行“免、退”辦法的一般納稅人出口貨物按規(guī)定退稅的,按規(guī)定計算的應收出口退稅額
借:應收出口退稅款
貸:應交稅費——應交增值稅(出口退稅)
2、收到出口退稅時
借:銀行存款
貸:應收出口退稅款
3、退稅額低于購進時取得的增值稅專用發(fā)票上的增值稅額的差額
借:主營業(yè)務成本
貸:應交稅費——應交增值稅(進項稅額轉(zhuǎn)出)
4、實行“免、抵、退”辦法的一般納稅人出口貨物,在貨物出口銷售后結(jié)轉(zhuǎn)產(chǎn)品銷售成本時,按規(guī)定計算的退稅額低于購進時取得的增值稅專用發(fā)票上的增值稅額的差額
借:主營業(yè)務成本
貸:應交稅費——應交增值稅(進項稅額轉(zhuǎn)出)
5、按規(guī)定計算的當期出口貨物的進項稅抵減內(nèi)銷產(chǎn)品的應納稅額
借:應交稅費——應交增值稅(出口抵減內(nèi)銷產(chǎn)品應納稅額)
貸:應交稅費——應交增值稅(出口退稅)
6、在規(guī)定期限內(nèi),內(nèi)銷產(chǎn)品的應納稅額不足以抵減出口貨物的進項稅額,不足部分按有關(guān)稅法規(guī)定給予退稅的,應在實際收到退稅款時
借:銀行存款
貸:應交稅費——應交增值稅(出口退稅)
2024 03/14 17:52
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2024 03/14 17:56
以前年度的應收出口退稅款,沒退成功,但是做了借:應收出口退稅款
貸:應交稅費-應交增值稅-出口退稅
現(xiàn)在應收出口退稅款上的余額我應該怎么轉(zhuǎn)到未分配利潤
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2024 03/14 17:57
借記:“營業(yè)外支出”或其他適當?shù)馁M用/損失科目
貸記:“應收出口退稅款”
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2024 03/14 17:59
以前年度損益調(diào)整呢
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2024 03/14 18:00
這個不用做跨年的哦
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2024 03/14 18:00
好的!謝謝
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2024 03/14 18:11
有一部分,我可以沖回那張憑證,然后補列這個嗎
借:主營業(yè)務成本
貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出
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2024 03/14 18:13
還是直接借:未分配利潤,貸進項轉(zhuǎn)出
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2024 03/14 18:14
是去年的
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2024 03/14 18:20
或者說也是直接營業(yè)外支出
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2024 03/14 18:29
金額不大可以直接計入營業(yè)外支出
金額大就計入利潤分配未分配利潤
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2024 03/14 18:43
不太能理解,從這一步
借:主營業(yè)務成本
貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出
如何計入利潤分配未分配利潤中
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2024 03/14 18:43
可以列一個詳細的嗎
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2024 03/14 18:43
因為是跨年調(diào)是什么會計準則
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2024 03/14 18:45
應該是企業(yè)會計準則
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2024 03/14 18:51
那就是
借以前年度損益調(diào)貸應交稅費應交增值稅進項稅額轉(zhuǎn)出
借利潤分配未分配利潤貸以前年度損益調(diào)整
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2024 03/14 18:52
哦哦!那我小的3000多,直接營業(yè)外支出
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2024 03/14 18:53
其他大得我就回沖+這樣轉(zhuǎn)回未分配利潤
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2024 03/14 19:09
嗯,這個可以,金額小就可以
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2024 03/14 19:12
他們還說什么所得稅那部分,我好懵。
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2024 03/14 19:13
然后如果做完這一步借:主營業(yè)務成本
貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出
接著做借以前年度損益調(diào)貸應交稅費應交增值稅進項稅額轉(zhuǎn)出
借利潤分配未分配利潤貸以前年度損益調(diào)整
那我的進項稅額不就很大嘛,是不是還有一個轉(zhuǎn)去哪里的
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2024 03/14 19:14
是要轉(zhuǎn)回進項稅額?還是怎樣
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2024 03/14 19:26
就是做上面進項轉(zhuǎn)出的哦
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2024 03/14 19:33
借:主營業(yè)務成本
貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出
借:以前年度損益調(diào)
貸:應交稅費應交增值稅進項稅額轉(zhuǎn)出
借:利潤分配未分配利潤
貸:以前年度損益調(diào)整
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2024 03/14 19:33
這樣嗎
還是直接不要這一步,
借:主營業(yè)務成本
貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出
直接做
借:以前年度損益調(diào)
貸:應交稅費應交增值稅進項稅額轉(zhuǎn)出
借:利潤分配未分配利潤
貸:以前年度損益調(diào)整
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2024 03/14 19:40
這兩種都可以的哦
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2024 03/14 20:03
我還是很糾結(jié),如果我這樣做,進項稅額轉(zhuǎn)出不就很大嘛
借:主營業(yè)務成本
貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出
借:以前年度損益調(diào)
貸:應交稅費應交增值稅進項稅額轉(zhuǎn)出
借:利潤分配未分配利潤
貸:以前年度損益調(diào)整
已讀2024-03-14 19:44
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2024 03/14 20:08
我的意思是兩種選一種,不是讓你都做
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