问题已解决
老師:如果已經(jīng)認(rèn)證的進項發(fā)票,發(fā)生退貨,如何處理?
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銷貨退回,你作為購貨方,只需要做進項稅轉(zhuǎn)出,就可以抵減已經(jīng)認(rèn)證的進項稅。
2020 10/27 17:25
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2020 10/27 17:34
還需要銷售方開具紅字發(fā)票,或者我們還需要開具紅字發(fā)票嗎?
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2020 10/27 18:09
老師,你好,在嗎?
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2020 10/27 18:11
不需要紅字沖銷,也不需要銷貨方處理
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2020 10/27 18:16
直接做分錄嗎?我們是購貨方,進項稅已經(jīng)認(rèn)證抵扣了稅哦。
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2020 10/27 18:20
同學(xué)不好意思,我理解錯了。正確的處理應(yīng)該是退貨不屬于進項稅額轉(zhuǎn)出,而是直接憑對方開過來的""銷項負(fù)數(shù)""發(fā)票直接沖減進項稅額,也就是:
借:庫存商品(紅字),
應(yīng)交增值稅--應(yīng)交稅金--進項稅額(紅字),
貸:銀行存款(紅字)。
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2020 10/27 18:27
對方開銷項負(fù)數(shù)之前,我們是不是要開紅字信息表提供呢?
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2020 10/27 19:42
是的 需要開紅字信息表
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