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現(xiàn)代服務(wù)業(yè)加計扣除,如何做分錄
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您好,關(guān)于加計抵減的會計處理
1、按規(guī)定當(dāng)期計提加計抵減額時:
借:應(yīng)交稅費-增值稅加計抵減額
借:主營業(yè)務(wù)成本/管理費用等 (紅字)
如果當(dāng)期應(yīng)納稅額等于零,只需計提即可,當(dāng)期可抵減加計抵減額全部結(jié)轉(zhuǎn)下期抵減。
2、實際抵減應(yīng)納稅額時:
抵減前的應(yīng)納稅額大于零,且大于當(dāng)期可抵減加計抵減額的,當(dāng)期可抵減加計抵減額全額從抵減前的應(yīng)納稅額中抵減。
借:應(yīng)交稅費-未交增值稅
貸:應(yīng)交稅費-增值稅加計抵減額
銀行存款
抵減前的應(yīng)納稅額大于零,且小于或等于當(dāng)期可抵減加計抵減額的,以當(dāng)期可抵減加計抵減額抵減應(yīng)納稅額至零。未抵減完的當(dāng)期可抵減加計抵減額,結(jié)轉(zhuǎn)下期繼續(xù)抵減。
借:應(yīng)交稅費-未交增值稅
貸:應(yīng)交稅費-增值稅加計抵減額
為您提供解答,祝學(xué)習(xí)愉快
2019 04/17 09:28
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