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企業(yè)多交增值稅退稅賬務(wù)怎么處理
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多交增值稅款的當(dāng)月:
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅—已交增值稅
貸:銀行存款
多交增值稅款的月末結(jié)轉(zhuǎn)時(shí):
借:應(yīng)交稅費(fèi)—未交增值稅—本期轉(zhuǎn)入數(shù)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅
次月收到稅務(wù)退回多交增值稅時(shí):
借:銀行存款(藍(lán)字)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅—已交增值稅(紅字)
收到稅務(wù)退回多交增值稅,月末結(jié)轉(zhuǎn)時(shí):
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)—未交增值稅—本期轉(zhuǎn)入數(shù)
2024 10/02 14:36
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