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老師,每月憑證錄完后,然后步驟是什么?結(jié)轉(zhuǎn)增值稅嗎
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你好,錄完憑證,結(jié)轉(zhuǎn)增值稅,計(jì)提其他稅金,結(jié)轉(zhuǎn)本年利潤(rùn)
2022 02/14 22:15
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2022 02/14 22:16
一般是錄完所有憑證包括(結(jié)轉(zhuǎn)計(jì)提稅金),然后過(guò)賬,再結(jié)轉(zhuǎn)損益,再過(guò)賬,最后結(jié)賬
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2022 02/14 22:30
老師,計(jì)提稅金是?比如我現(xiàn)在做1月份的賬,計(jì)提1月份產(chǎn)生的稅金,如果銷項(xiàng)大于進(jìn)項(xiàng),分錄怎么做呀?
23號(hào)前扣款后,下個(gè)月做分錄:應(yīng)交稅費(fèi)-未交增值稅,貸銀行存款對(duì)嗎?
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2022 02/14 22:31
老師,上面說(shuō)的結(jié)轉(zhuǎn)計(jì)提稅金是,結(jié)轉(zhuǎn)本期的增值稅,計(jì)提什么呢
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2022 02/14 22:34
兩種做法,一種是銷項(xiàng)進(jìn)項(xiàng)有余額,直接做一筆結(jié)轉(zhuǎn)應(yīng)交未交增值稅
借應(yīng)交稅費(fèi)應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸應(yīng)交稅費(fèi)未交增值稅
另一種,銷項(xiàng)進(jìn)項(xiàng)無(wú)余額,先將進(jìn)項(xiàng)銷項(xiàng)都轉(zhuǎn)入轉(zhuǎn)出未交增值稅,再?gòu)霓D(zhuǎn)出未交增值稅計(jì)入未交增值稅
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2022 02/14 22:43
如果銷項(xiàng)大于進(jìn)項(xiàng):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額
應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)兩者差額
以上是結(jié)轉(zhuǎn)是吧?
(還需要做下面這個(gè)分錄嗎?
借:應(yīng)交稅費(fèi)--應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅)
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2022 02/14 22:44
要的,后面那個(gè)分錄是轉(zhuǎn)出未交增值稅必須做的,第一個(gè)可做可不做
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2022 02/14 22:47
哦哦,那支付后,我下個(gè)月的分錄是:
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
老師對(duì)嗎,這個(gè)就是結(jié)轉(zhuǎn)對(duì)吧,那我計(jì)提,需要計(jì)提哪些啊
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2022 02/14 22:52
對(duì)的支付分錄沒(méi)錯(cuò),理論上都要計(jì)提增值稅附加,水利,工會(huì),殘保金印花稅。建議去電子稅務(wù)局查看企業(yè)核定了那些稅種。實(shí)操中大部分會(huì)計(jì)只計(jì)提附加稅
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2022 02/14 22:58
附加稅每期末也要計(jì)提嗎,那分錄是什么樣的呀老師
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2022 02/14 23:01
你好
借營(yíng)業(yè)稅金及附加(附加明細(xì))
貸應(yīng)交稅費(fèi)(附加明細(xì))
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