問題已解決
老師,每個月做應(yīng)交稅費的憑證怎么做???
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您好,是指的增值 稅嗎
2022 02/16 09:49
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84784954 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 02/16 09:50
是的,老師,增值稅
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曉寧老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 02/16 09:51
增值稅完整會計分錄
1、月底,進(jìn)項稅額大于銷項稅額,不進(jìn)行賬務(wù)處理,直接作為留抵稅額;
2、月底,銷項稅額大于進(jìn)項稅額:
(1)計算應(yīng)交增值稅:
銷項稅額-進(jìn)項稅額-以前留抵進(jìn)項稅額=本期應(yīng)交增值稅
(2)結(jié)轉(zhuǎn):
借:應(yīng)交稅金-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅金-應(yīng)交增值稅-未交稅金
(3)繳納:
借:應(yīng)交稅金-應(yīng)交增值稅-未交稅金
貸:銀行存款
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