问题已解决
老師您好!請問建筑業(yè)跨區(qū)域預(yù)繳的稅款在申報表上怎么填列抵減?
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附表四、本期發(fā)生額實際抵扣金額里面填寫,然后在主表28欄里面填寫。
2022 10/17 15:31
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2022 10/17 15:38
好的,謝謝老師!本期產(chǎn)生銷項稅367431.19,扣除上期留抵220663.72,扣除預(yù)繳146767.47元,本期就交不著增值稅了。應(yīng)該怎么出具會計憑證呢,還是不用出憑證了?
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郭老師 
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2022 10/17 15:38
借應(yīng)交稅費未交增值稅,貸應(yīng)交稅費預(yù)交增值稅
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2022 10/17 15:55
因為我之前月末增值稅都是計算為期末留抵的,都沒做增值稅的月末結(jié)轉(zhuǎn)。都是平時收到發(fā)票認證后直接做成進項;確認收入確認銷項;預(yù)繳稅款時,做成借:應(yīng)交稅費-預(yù)繳增值稅,貸:銀行存款。這次是既抵了進項留抵,又抵了預(yù)繳稅款,可不可以 借:應(yīng)交稅費--(銷)
貸:應(yīng)交--預(yù)繳? 應(yīng)交稅費--(進)
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郭老師 
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2022 10/17 15:56
味道可以這么做的。
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郭老師 
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2022 10/17 15:57
可以的,可以這么做。
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