问题已解决
老師,月末繳納增值稅分錄怎么寫,我是收到專票用的應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額,開出發(fā)票:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額月末計(jì)提和繳納時(shí)怎么做分錄,
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你好 如果當(dāng)月進(jìn)項(xiàng)大于銷項(xiàng),可以結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅借方科目放著 。如果你是銷項(xiàng)大于了進(jìn)項(xiàng) 你需要結(jié)轉(zhuǎn) :借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅 應(yīng)交稅費(fèi)-應(yīng)交增值稅 -進(jìn)項(xiàng)稅轉(zhuǎn)出
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅
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 次月繳納 借應(yīng)交稅費(fèi)-未交增值稅貸銀行存款
2019 10/16 11:18
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2019 10/16 15:26
老師,我上月并沒有對(duì)增值稅計(jì)提,這個(gè)是所有行業(yè)都要做嗎,我們是建筑行業(yè),必須做嗎,那現(xiàn)在怎么操作
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2019 10/16 15:31
你好 你一般納稅人的話 月末有需要交納的增值稅是需要結(jié)轉(zhuǎn)的 一樣的
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2019 10/16 15:35
我上月沒有結(jié)轉(zhuǎn),這個(gè)月補(bǔ)可以嗎
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2019 10/16 15:37
可以的 你補(bǔ)結(jié)轉(zhuǎn) 后核對(duì)下金額 對(duì)就行了
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2019 10/16 16:07
老師,前面已經(jīng)繳過增值稅還用補(bǔ)結(jié)轉(zhuǎn)嗎
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2019 10/16 16:09
你好 你繳納的時(shí)候應(yīng)該是用的借應(yīng)交稅費(fèi)-未交增值稅 貸銀行存款來做的 你得挨著補(bǔ)結(jié)轉(zhuǎn)才行 不然你到時(shí)怕余額對(duì)不上
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2019 10/16 16:10
好
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2019 10/16 16:15
好的 希望能幫到你 滿意請(qǐng)給予評(píng)價(jià)
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