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籌建期購買的金稅盤以及維護(hù)費(fèi),分別記什么科目?
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按實(shí)際支付或應(yīng)付的金額,借記“管理費(fèi)用”等科目,貸記“銀行存款”等科目。按規(guī)定抵減的增值稅應(yīng)納稅額,借記“應(yīng)交稅費(fèi)——應(yīng)交增值稅”科目,貸記“管理費(fèi)用”等科目。
2017 07/03 17:34
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2017 07/03 17:37
如果是增票,金稅盤的費(fèi)用可以按17%進(jìn)項(xiàng)抵扣,330的全年維護(hù)費(fèi),全額抵扣,憑證怎么做呀?
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2017 07/03 17:41
你好,也是這個分錄,進(jìn)項(xiàng)不需要認(rèn)證,全額抵扣
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