问题已解决
老師,我6月份開(kāi)了3萬(wàn)專票,目前手里還有4萬(wàn)5月份的進(jìn)項(xiàng)發(fā)票沒(méi)認(rèn)證,請(qǐng)問(wèn),我認(rèn)證進(jìn)項(xiàng)是本月認(rèn)證還是7月認(rèn)證呢



您好
認(rèn)證進(jìn)項(xiàng)是7月初認(rèn)證
2021 06/27 15:46

84784984 

2021 06/27 15:46
那我本月會(huì)計(jì)分錄怎么做

84784984 

2021 06/27 15:47
銷項(xiàng)稅額要不要做

bamboo老師 

2021 06/27 15:47
借:應(yīng)收賬款
貸:主營(yíng)業(yè)務(wù)收入
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額

84784984 

2021 06/27 16:16
那進(jìn)項(xiàng)認(rèn)證系統(tǒng)錄入,我勾選是下月勾選,這個(gè)月要不要把分錄做

bamboo老師 

2021 06/27 16:17
分錄這個(gè)月應(yīng)該做的

84784984 

2021 06/27 16:36
老師,那如果我6月份開(kāi)了3萬(wàn)銷項(xiàng)發(fā)票,產(chǎn)生銷項(xiàng)稅額,我7月份才收到進(jìn)項(xiàng)發(fā)票,那我進(jìn)項(xiàng)做賬,也要記錄在6月份會(huì)計(jì)分錄里面?

bamboo老師 

2021 06/27 16:37
六月份
借:庫(kù)存商品等
借:應(yīng)交稅費(fèi)-待認(rèn)證進(jìn)項(xiàng)稅額
貸:應(yīng)付賬款等
7月認(rèn)證
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額
貸:應(yīng)交稅費(fèi)-待認(rèn)證進(jìn)項(xiàng)稅額

84784984 

2021 06/27 16:47
哦哦,那我7月份初認(rèn)證進(jìn)項(xiàng)發(fā)票,也可以正常抵扣6月份銷項(xiàng)稅額吧

bamboo老師 

2021 06/27 16:48
7月份初認(rèn)證進(jìn)項(xiàng)發(fā)票,也可以正常抵扣6月份銷項(xiàng)稅額? 發(fā)票要是7.1日前開(kāi)出的

84784984 

2021 06/27 16:49
好的,謝謝

84784984 

2021 06/27 16:49
那我今天認(rèn)證可以么

bamboo老師 

2021 06/27 16:50
今天認(rèn)證不能申請(qǐng)統(tǒng)計(jì) 還是下個(gè)月月初吧

84784984 

2021 06/27 16:51
好的,謝謝老師

bamboo老師 

2021 06/27 16:51
不客氣哈 歡迎有疑問(wèn)繼續(xù)提問(wèn)
