问题已解决
老師,增值稅申報(bào)表,主表里面25行,期初末繳稅額(多繳為負(fù)數(shù))
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同學(xué)你好
你的問題是什么
2021 12/10 14:43
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2021 12/10 14:43
這個(gè)數(shù)怎樣來(lái)?
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樸老師 
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2021 12/10 14:51
同學(xué)你好
是指本年累計(jì)數(shù)的期初未交稅額。
在納稅申報(bào)表中,除了有11項(xiàng)的年所得項(xiàng)目以外,還有每項(xiàng)對(duì)應(yīng)的“應(yīng)納稅額”、“已繳(扣)稅額”、“抵扣稅額”、“應(yīng)補(bǔ)(退)稅額”。?
其中按照稅法規(guī)定屬于免稅或免征的所得的項(xiàng)目在“應(yīng)納稅額”中按0填寫;對(duì)已經(jīng)繳納或已經(jīng)由單位扣繳的稅款在“已繳(扣)稅額”中填寫;按稅法規(guī)定允許抵扣的稅款在“抵扣稅額”中填寫;
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2021 12/10 14:58
主表27行,是什么意思,這個(gè)數(shù)是怎么算出來(lái)?
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2021 12/10 14:59
本期已繳稅款
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樸老師 
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2021 12/10 15:07
同學(xué)你好
應(yīng)該是您申報(bào)預(yù)繳稅款所體現(xiàn)的本期已繳納的稅額,如果您沒有預(yù)繳,需要聯(lián)系稅務(wù)機(jī)關(guān)進(jìn)行確認(rèn)。?
?
第27欄“本期已繳稅額”:反映納稅人本期實(shí)際繳納的增值稅額,但不包括本期入庫(kù)的查補(bǔ)稅款。?
?
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2021 12/10 15:09
不是28欄才是預(yù)繳稅?
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2021 12/10 15:09
有預(yù)繳稅,工程行業(yè)
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2021 12/10 15:21
同學(xué)你好
這個(gè)就是本期已經(jīng)繳納的稅額
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