问题已解决
老師好,假設我這個月還有未抵扣完的進項稅,那么我需要把未抵扣完的進項稅做賬務處理嘛?是借:應交稅費-應交增值稅-轉(zhuǎn)出未交增值稅 貸:應交稅費-應交增值稅-進項稅額嗎?還是說未抵扣的不用處理呢?只把抵扣的轉(zhuǎn)入應交稅費-應交增值稅-轉(zhuǎn)出未交增值稅呢?我是一般納稅人
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月底也要轉(zhuǎn)呀,不一定是年底吧~老師:您沒有回答我問得問題
2016 12/31 17:06
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2016 12/31 17:21
年底的話要把進項留底稅額轉(zhuǎn)入哪個科目呢?他可以以后年間還可以用來抵扣的呀?為什么要轉(zhuǎn)呢?意思是我每個月賬務處理時候還要看看銷項和進項大小是嘛?好判斷是不是可以抵扣完?
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2017 01/03 15:24
老師,您前面說年底可轉(zhuǎn)可不轉(zhuǎn),后面又說年底進項留底稅額不用結(jié)轉(zhuǎn)?別把我搞暈
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2016 12/31 16:50
您好,年底了,按抵扣的轉(zhuǎn)入應交稅費-應交增值稅-轉(zhuǎn)出未交增值稅。
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2016 12/31 17:09
您好,月底可轉(zhuǎn),可不轉(zhuǎn)。年底要轉(zhuǎn)的。假設這個月還有未抵扣完的進項稅,那么不需要把未抵扣完的進項稅做賬務處理,不是借:應交稅費-應交增值稅-轉(zhuǎn)出未交增值稅 貸:應交稅費-應交增值稅-進項稅額,是未抵扣的不用處理,只把抵扣的轉(zhuǎn)入應交稅費-應交增值稅-轉(zhuǎn)出未交增值稅。
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2016 12/31 17:23
您好,年底的話進項留底稅額不用結(jié)轉(zhuǎn)。每個月賬務處理時候,要看看銷項和進項大小的,好判斷是不是可以抵扣完。
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2017 01/03 15:35
您好,您靈活掌握就行,這個沒有強制規(guī)定或者要求的。
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