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售房合同金額大于銷售金額,去年開票時(shí)按合同金額開具的,現(xiàn)客戶要求退款,發(fā)票怎么處理,賬務(wù)如何處理
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你好 退款開負(fù)數(shù)發(fā)票? 做原來相反分錄??
2022 05/11 09:21
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2022 05/11 09:31
是全額開負(fù)票沖原合同價(jià)發(fā)票,然后再按實(shí)際銷售額開票嗎?
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2022 05/11 09:32
還是只開合同價(jià)大于銷售額差額部分的負(fù)數(shù)發(fā)票?
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玲老師 
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2022 05/11 09:33
只把差額開紅字發(fā)票就行。
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2022 05/11 09:45
原發(fā)票是去年開具的,至今負(fù)票沒開,上月他們就把款退了,上月的賬我先做? ? ?借:應(yīng)收賬款-客戶? 3萬貸:銀行存款3萬? ? ? ? ? ?這月開負(fù)票時(shí)? ? ?借:應(yīng)收賬款-3萬? ? ?貸:主營業(yè)務(wù)收入-2.75萬? 借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)-0.25萬? ? ? ? 這可以嗎?老師
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2022 05/11 09:46
差額是3萬
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2022 05/11 09:46
可以的,這樣處理可以的。
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2022 05/11 09:54
下月增值稅申報(bào)時(shí),是不是取數(shù)時(shí)按這開具的負(fù)票收入在總收入里扣減后金額申報(bào)?
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2022 05/11 09:58
是的這。是的,這樣處理是正確的。
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2022 05/11 10:30
老師,紅字發(fā)票是不是就是負(fù)票?
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2022 05/11 10:39
就是這個(gè)意思的。是的
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