问题已解决
當月有進項稅額和銷項稅額,但是進項大于銷項,不用繳納增值稅?進項跟銷項需要做結(jié)轉(zhuǎn)嗎?
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根據(jù)以下思路正確申報計算和申報增值稅就是
月末先計算
應交增值稅=本月銷項稅-(本月進項-本月進項轉(zhuǎn)出) -上月留抵
如果應交增值稅小于0,是留抵稅,不做任何分錄;
如果大于0,需要交稅就是以下分錄
借:應交稅費-增值稅-轉(zhuǎn)出未交增值稅
貸:應交稅費-未交增值稅
下月交稅分錄
借:應交稅費-未交增值稅
貸:銀行存款
2024 08/23 16:51
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2024 08/23 17:25
去年進項還有余額,是不是抵不了了?
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2024 08/23 17:26
可以在下年繼續(xù)抵扣的
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2024 08/23 17:32
去年的進項就是留底稅額嗎?
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2024 08/23 17:33
不是,是已經(jīng)勾選還沒沒抵扣的才叫留抵稅,沒有認證的進項正常勾選抵扣就行
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