问题已解决
進(jìn)項大于銷項,月末不做賬務(wù)處理,那年末清零的時候,如果還有留抵的稅額,要怎么做賬務(wù)處理
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你好;? ? ? 你 是要注銷了還是干嘛 ;還是說 年末了? ?你還有留底進(jìn)項稅; 你掛未交增值稅借方了沒有? ?
2022 08/24 16:20
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2022 08/24 16:22
年末了還有留抵稅額
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2022 08/24 16:23
沒有,就起年末了,要把進(jìn)項稅額,銷項稅額的余額清零
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2022 08/24 16:28
?你好; 年末了? 掛著未交增值稅借方掛著; 你做下結(jié)轉(zhuǎn)哈? ?
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2022 08/24 16:30
怎么要掛到未交增值稅借方去?
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2022 08/24 16:35
就是比如:年末了我把進(jìn)項銷項的期末余額清零了,然后我們的進(jìn)項大于銷項,有余額,我結(jié)轉(zhuǎn)了之后我的轉(zhuǎn)出未交增值稅借方有余額,那我把這個余額結(jié)轉(zhuǎn)到哪個科目上去(是留抵稅額?還是未交增值稅科目
)
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2022 08/24 16:35
?你好;? 年末結(jié)轉(zhuǎn)下;? ?比如? ?
如果 進(jìn)項稅大于銷項稅的話;那么借 銷項稅 ; 應(yīng)交稅費-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅 貸進(jìn)項稅;? ?借 應(yīng)交稅費-未交增值稅貸? ?應(yīng)交稅費-應(yīng)交增值稅-轉(zhuǎn)出未交增值
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2022 08/24 16:39
意思就是要把轉(zhuǎn)出未交增值稅的余額結(jié)轉(zhuǎn)到未交增值稅上面
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2022 08/24 16:43
?你好;是的; 在未交增值稅借方掛著? ?
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2022 08/24 16:46
那為什么要轉(zhuǎn)到未交增值稅科目上,而不是留抵稅金這個科目呢
未交增值稅科目核算的不是繳納以前期間未交的增值稅嗎
但是現(xiàn)在轉(zhuǎn)出未交增值稅的余額是留抵的呀
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2022 08/24 16:49
?你好;? 稅務(wù)局規(guī)定的科目 ;? ?按照稅務(wù)局規(guī)定的 轉(zhuǎn)出未交增值稅 和未交增值稅去處理? ?
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2022 08/24 16:49
好的,謝謝
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2022 08/24 16:54
?不客氣的;幫到你就好? ?
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