问题已解决
請問一下 12月有進項專票沒有銷項 1月有進項和銷項 這個抵扣的會計分錄怎么做啊



同學,你好
借:費用,成本
應(yīng)交稅費-應(yīng)交增值稅(進)
貸:銀行存款
借:銀行存款
貸:主營業(yè)務(wù)收入
應(yīng)交稅費-應(yīng)交增值稅(銷)
2023 02/08 12:52

84785003 

2023 02/08 13:33
就是抵扣之后的那個差額的會計分錄

小菲老師 

2023 02/08 13:39
同學,你好
你是需要增值稅結(jié)轉(zhuǎn)分錄嗎

84785003 

2023 02/09 10:25
不是 就是12月進項10萬 1月銷項12萬同時進項13萬 那1月繳納稅款這個要怎么做會計分錄啊

小菲老師 

2023 02/09 10:36
同學,你好
借:應(yīng)交稅費-應(yīng)交增值稅(銷)12
貸:應(yīng)交稅費-應(yīng)交增值稅(進)12
進大于銷,不用繳納增值稅

84785003 

2023 02/09 10:42
還是沒懂
FAILED

小菲老師 

2023 02/09 10:43
同學,你好
進大于銷,不用繳納增值稅

84785003 

2023 02/09 10:46
那不用做抵扣剩余的增值稅的會計憑證嘛

小菲老師 

2023 02/09 10:54
同學,你好
不需要的
