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老師,如果這個(gè)月進(jìn)項(xiàng)大于銷項(xiàng),要怎么做稅的結(jié)轉(zhuǎn)分錄?
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您好
進(jìn)項(xiàng)大于銷項(xiàng) 進(jìn)項(xiàng)稅額留底 不需要做賬務(wù)處理 留待下期繼續(xù)抵扣
2019 05/23 18:36
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2019 05/23 18:40
等下次進(jìn)項(xiàng)小于銷項(xiàng)的時(shí)候一起把總額轉(zhuǎn)到未交增值稅里面去對(duì)嗎
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2019 05/23 18:41
不是的 是轉(zhuǎn)銷項(xiàng)跟進(jìn)項(xiàng)的差額就好了
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2019 05/23 18:50
哦哦對(duì),我的意思是到時(shí)候就把
借:銷項(xiàng)(余額)
貸:進(jìn)項(xiàng)(余額)
貸:應(yīng)交稅金-增值稅轉(zhuǎn)出未交增值稅 (差額)
借:應(yīng)交稅金-增值稅轉(zhuǎn)出未交增值稅 (差額)
貸:應(yīng)交稅金-未交增值稅 (差額)
對(duì)嗎
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2019 05/23 19:20
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
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2019 05/23 19:21
進(jìn)項(xiàng)跟銷項(xiàng)年底一次性的結(jié)平就好了
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2019 05/23 19:23
哦哦好的謝謝老師
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2019 05/23 19:27
不用謝 希望能幫到您 祝您工作順利 生活愉快
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