问题已解决
航天抵扣的280元,需不需要去抵扣那邊的軟件上認(rèn)證勾選啊
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你好,這個是可以全額抵扣,不需要認(rèn)證的
2019 12/10 08:42
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2019 12/10 08:44
嗯,那我想問下,就是我以前這張發(fā)票到的時候我做了一筆賬,但是我因為不用交稅,然后報表上面也填不上去,現(xiàn)在11月的賬要交稅了,請問我分錄應(yīng)該要怎么填寫
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2019 12/10 08:44
以前做的我截圖給你看下
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2019 12/10 08:46
你好
按實際支付或應(yīng)付的金額,借記“管理費用”等科目,貸記“銀行存款”等科目。
按規(guī)定抵減的增值稅應(yīng)納稅額,借記“應(yīng)交稅費——應(yīng)交增值稅(減免稅款)”科目,貸記“管理費用”等科目。
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2019 12/10 08:46
FAILED
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2019 12/10 08:47
你好,是的,是這樣做賬務(wù)處理的
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2019 12/10 08:47
然后現(xiàn)在要填到報表上面去了,還要不要做結(jié)轉(zhuǎn)什么的
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2019 12/10 08:48
但是因為不用交稅,那第一筆分錄與第二筆分錄應(yīng)當(dāng)計入不同月份才是的
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2019 12/10 08:48
那我以前那個賬是5月份做的
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2019 12/10 08:49
現(xiàn)在怎么辦
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2019 12/10 08:51
所以我從5月份報表開始稅都是報表和賬相差280,會不會有問題啊
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2019 12/10 08:53
你好,你需要把第二個分錄先沖銷,然后在實際抵扣的時候做第二個分錄
你這280是因為管理費用計入借方負(fù)數(shù)導(dǎo)致的嗎?
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2019 12/10 08:54
就是航天抵扣這哥280呀
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2019 12/10 08:55
那我應(yīng)該這個月怎么做呢,可不可以給個具體的分錄如何操作
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2019 12/10 08:55
你好,不應(yīng)當(dāng)有差額才是啊
你賬面管理費用是0,利潤表管理費用也是0
因為管理費用借貸方剛好抵減了,在利潤表顯示的就是0
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2019 12/10 08:56
不是呀,是因為抵減的稅沒有填到報表上,因為我們一直不用交稅
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2019 12/10 08:57
你好,你所指的報表是增值稅申報表?
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2019 12/10 08:58
不是,資產(chǎn)負(fù)債表
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2019 12/10 08:58
里面的應(yīng)交稅費
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2019 12/10 08:58
你好,你賬面做了減免280的費用,那如果沒有其他業(yè)務(wù)發(fā)生,利潤表管理費用就是0啊,你利潤表填寫 的是多少呢?
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2019 12/10 09:01
什么意思,我不懂
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2019 12/10 09:02
你好,我是想看你單位沒有其他業(yè)務(wù)發(fā)生的情況下,你編制的利潤表的管理費用金額是多少呢?
這樣我才知道是否有差額的
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