问题已解决
我是小規(guī)模納稅人,年終時,我每個季度申報的增值稅(銷項稅),要結(jié)轉(zhuǎn)嗎?怎么結(jié)轉(zhuǎn)
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不需要繳稅的
借應(yīng)交稅費交增值稅,貸營業(yè)外收入。
需要交稅的,不用結(jié)轉(zhuǎn),直接下一個月做支付就行。
01/23 09:52
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01/23 09:55
我己繳納的增值稅,不要結(jié)轉(zhuǎn)嗎
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01/23 09:56
我每個季度都要交7000左右,如果沒有結(jié)轉(zhuǎn),那以后數(shù)據(jù)不是越來越丈
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01/23 09:58
不需要的,借銀行存款貸主營業(yè)務(wù)收入應(yīng)交稅費應(yīng)交增值稅。繳納的時候借應(yīng)交稅費應(yīng)交增值稅貸。銀行存款不會有余額呀。
借方、貸方余額越來越大?
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01/23 10:25
我每次繳納就是:借:應(yīng)交稅費一應(yīng)交增值稅一銷項稅
貨:銀行存款,
那科目余額表里的應(yīng)交稅費一應(yīng)交增值稅一銷項稅的余額不結(jié)轉(zhuǎn)不是會很大嗎
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01/23 10:26
你看我上面寫的那個,確認(rèn)收入的時候在貸方,你繳納的時候在借方,怎么會有余額?
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01/23 10:26
你確認(rèn)收入的時候,他是在貸方有余額,你全部交了的話,在借方,然后借方和貸方的這個不就抵扣了嗎?
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