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請問老師,進(jìn)項(xiàng)稅額轉(zhuǎn)出應(yīng)該如何進(jìn)行賬務(wù)處理?
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進(jìn)項(xiàng)轉(zhuǎn)出:
借:成本費(fèi)用,原材料等科目
貸:應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)轉(zhuǎn)出
2024 07/10 17:36
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2024 07/10 17:37
不用結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額轉(zhuǎn)出嗎?
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2024 07/10 17:38
需要月末先計(jì)算
應(yīng)交增值稅=本月銷項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,是留抵稅,不做任何分錄;
如果大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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2024 07/10 17:41
感覺你這個(gè)樣子做進(jìn)項(xiàng)稅額轉(zhuǎn)出這個(gè)科目沒有平
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2024 07/10 17:44
不需要把那個(gè)做平的,正確申報(bào)增值稅就行,你的目的是正確報(bào)稅
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2024 07/10 17:54
個(gè)人感覺還是應(yīng)該將賬和申報(bào)表上面的數(shù)據(jù)保持一致
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2024 07/10 17:55
交的稅就跟申報(bào)的稅沒有差異呀,不要犯強(qiáng)迫癥在某些無關(guān)緊要的科目上哈
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