问题已解决
2019年12月總包建筑工程發(fā)票減分分包建筑工程發(fā)票,外地預(yù)繳。但是分包是4月的建筑發(fā)票,已經(jīng)在4月份做賬并報(bào)稅了,現(xiàn)在拿4月份的分包建筑發(fā)票抵減去外地預(yù)繳,怎么做賬報(bào)稅?
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你好,同學(xué)。
預(yù)交的直接是
借 應(yīng)交稅費(fèi)-預(yù)交
貸 銀行存款
2020 01/09 19:27
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2020 01/09 19:31
現(xiàn)在關(guān)鍵是要把4月分包發(fā)票調(diào)出來。那么大筆的金額,怎么去沖以前的那個(gè)費(fèi)用???那可是抵了抵利潤的呀?
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陳詩晗老師 
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2020 01/09 19:33
你是說現(xiàn)在差額計(jì)稅要調(diào)整?
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2020 01/09 19:37
因?yàn)?2月總包用的是之前4月份交來的分包發(fā)票去外地預(yù)繳,但已經(jīng)做了成本,抵了利潤了,不作調(diào)整嗎?
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2020 01/09 20:00
不作調(diào)整,差額計(jì)稅只是稅收優(yōu)惠,并不是不準(zhǔn)你作成本處理。
你只是按差額計(jì)算增值稅就是了
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2020 01/09 20:02
好的 謝謝
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2020 01/09 20:02
不客氣,祝你工作愉快。
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2020 01/09 20:03
謝謝老師
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2020 01/09 20:09
幫我5星好評(píng)一下,謝謝
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