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老師 一般納稅人的增值稅進(jìn)項(xiàng)稅額和銷(xiāo)項(xiàng)稅額月底需要結(jié)轉(zhuǎn)么 二級(jí)科目減免稅額月底有余額么 賬戶(hù)處理怎么做?
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?您好,不需要每月結(jié)轉(zhuǎn),年末進(jìn)項(xiàng)稅額和銷(xiāo)項(xiàng)稅額結(jié)轉(zhuǎn)一次就可以了,二級(jí)科目減免稅額月底有余額的,
2.應(yīng)交增值稅減免稅款需要結(jié)轉(zhuǎn)到未交增值稅.減免稅款先做處理:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅款)貸:營(yíng)業(yè)外收入
再做月末結(jié)轉(zhuǎn):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)貸:應(yīng)交稅費(fèi)-未交增值稅
2023 05/09 07:30
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廖君老師 
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2023 05/09 07:45
您好,其實(shí)我的分錄比這個(gè)簡(jiǎn)單
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅款)貸:營(yíng)業(yè)外收入
再做月末結(jié)轉(zhuǎn):
借:應(yīng)交稅費(fèi)-未交增值稅 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅款)
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