问题已解决
應(yīng)交稅費可以出現(xiàn)負(fù)數(shù)嘛
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你好,應(yīng)交稅費可以出現(xiàn)負(fù)數(shù),應(yīng)交稅費一級科目月末余額為負(fù)數(shù)就是多交稅費,或有關(guān)稅項已交未計提。如果其中明細(xì)科目月末余額為負(fù)數(shù)要分析,比如明顯增值稅留抵稅額的二級科目未交增值稅就是借方余額
2020 06/18 17:45
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2020 06/18 17:46
二級科目是印花稅呢
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莊老師 
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2020 06/18 17:48
你好,現(xiàn)在印花稅不用計提繳交,可能是沒有計提,直接借應(yīng)交稅費--應(yīng)交印花稅,貸銀行存款,
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2020 06/18 17:49
不用計提?
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莊老師 
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2020 06/18 17:49
你好,是的,繳交時,借稅金及附加,貸銀行存款,
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2020 06/18 17:50
之前要是沒計提過呢
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莊老師 
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2020 06/18 17:55
借方有余額,是之前沒計提,又做到應(yīng)交稅費科目
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