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一般人,這個(gè)月進(jìn)項(xiàng)稅額大于銷項(xiàng)稅額,多余部分應(yīng)如何做賬務(wù)處理?謝謝
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月末先計(jì)算
應(yīng)交增值稅=本月銷項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
2023 06/29 10:50
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2023 06/29 10:52
多余的部分下個(gè)月如何抵扣呢?
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2023 06/29 10:57
多余的部分下月繼續(xù)按照那公司計(jì)算,大于0才做分錄
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2023 06/29 11:02
比如這個(gè)月銷項(xiàng)稅額500,進(jìn)項(xiàng)稅額800,多出的300不用管?
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2023 06/29 11:03
下個(gè)月銷項(xiàng)稅額1000,那就借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅 700??
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2023 06/29 11:06
對的,就是你說的這個(gè)思路做
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2023 06/29 11:46
好的,謝謝老師。還有個(gè)問題哈:小規(guī)模納稅人能收增值稅專用發(fā)票嗎?可以的話,就入成本或費(fèi)用,是吧?我知道稅額是不能抵扣的
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2023 06/29 11:48
你好,小規(guī)??梢允諏F钡?,按照你的思路做賬就可以
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