问题已解决
上月結(jié)轉(zhuǎn)進(jìn)銷項(xiàng)分錄是留底了三十多萬,在轉(zhuǎn)出未交增值稅借方,這個(gè)月銷項(xiàng)六十萬,沒有進(jìn)項(xiàng),怎么做分錄
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你好,同學(xué),上次留底的可以直接抵扣銷項(xiàng)稅
轉(zhuǎn)出未交增值稅借方,本期結(jié)轉(zhuǎn)到進(jìn)項(xiàng)稅中,用來抵扣
2023 12/07 10:13
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2023 12/07 10:19
您幫我寫個(gè)分錄可以嗎
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2023 12/07 10:25
可以的,同學(xué)
借應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
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2023 12/07 10:31
是只有銷項(xiàng),上月留底數(shù)在轉(zhuǎn)出未交增值稅借方余額
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2023 12/07 10:36
是的,這樣,銷項(xiàng)稅抵減進(jìn)項(xiàng)稅,差額交稅
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2023 12/07 11:02
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅,是這樣吧
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2023 12/07 11:03
也可以這樣,但是一般較多的是下面的分錄
借借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額
貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額
應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅,
這種能看出來是抵扣了
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2023 12/07 11:31
上月結(jié)轉(zhuǎn)進(jìn)銷項(xiàng)了,余額在轉(zhuǎn)出的借方,現(xiàn)在沒有進(jìn)項(xiàng)
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2023 12/07 11:48
沒有的話,可以直接按照
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
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