问题已解决
減免的增值稅借方應(yīng)計入“應(yīng)交稅費(fèi)-應(yīng)交增值稅-減免稅款”科目,貸方應(yīng)計入其他收益的相關(guān)政策依據(jù),或者是會計準(zhǔn)則規(guī)定是哪一條?
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減免的增值稅的賬務(wù)處理主要涉及將減免的金額從?應(yīng)交稅費(fèi)中扣除(“應(yīng)交稅費(fèi)——應(yīng)交增值稅(減免稅款)),并計入?營業(yè)外收入或其他收益科目中
2024 07/31 10:14
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2024 07/31 10:32
規(guī)定是一條?每次問到政策依據(jù)和規(guī)定,你們都不回復(fù)?不知道我問其他老師,煩死了
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2024 07/31 10:39
財會[2016]22號《增值稅會計處理規(guī)定》第7點(diǎn)第4小條:減免增值稅的賬務(wù)處理。對于當(dāng)期直接減免的增值稅,借記“應(yīng)交稅金——應(yīng)交增值稅(減免稅款)”科目,貸記損益類相關(guān)科目。
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