当前位置:财税问题 >
財(cái)務(wù)軟件
问题已解决
如果全年結(jié)賬后應(yīng)交稅費(fèi)的科目余額表數(shù)據(jù)如下。要計(jì)算年末可留抵稅額是這么計(jì)算?
FAILED



老師,是不是等于轉(zhuǎn)出未交增值稅的借方-未交增值稅的貸方的差額?
2019 02/24 20:48

趙英老師 

2019 02/24 21:06
你說的這個(gè)差額是表示已經(jīng)申報(bào)繳納的增值稅。

趙英老師 

2019 02/24 21:08
你期末可轉(zhuǎn)入進(jìn)項(xiàng)金額60557.05

趙英老師 

2019 02/24 21:09
勾選認(rèn)證之后可轉(zhuǎn)入的金額

84784966 

2019 02/24 21:10
老師,待認(rèn)證那個(gè)不用考慮,那個(gè)是下半年才會認(rèn)證的

84784966 

2019 02/24 21:11
我看申報(bào)表的期末留抵稅額就等于,轉(zhuǎn)出未交增值稅的借方余額-未交增值稅貸方

84784966 

2019 02/24 21:19
我看了申報(bào)表2018年已繳納是9000多,沒有余額

84784966 

2019 02/24 21:21
是否這樣理解,未交增值稅借方和轉(zhuǎn)出未交增值稅都借方表示留抵,總留抵等于兩者借方之和-兩者貸方之和?

84784966 

2019 02/24 22:16
老師,我查了之前的帳,轉(zhuǎn)出未交增值稅借方余額是2017年期末留抵稅額,未交增值稅貸方金額是本年全年銷和進(jìn)項(xiàng)稅額之差。全年銷項(xiàng)大于進(jìn)項(xiàng)21991.74元,但2017年留抵3萬多,全年沒有繳納增值稅。老師,這個(gè)轉(zhuǎn)出未交增值稅和未交增值稅的余額年末是否需要結(jié)轉(zhuǎn)一方到另一方,還是就放著

趙英老師 

2019 02/24 22:21
轉(zhuǎn)出未交增值稅借方余額是每月末結(jié)轉(zhuǎn)的應(yīng)交增值稅額,貸方是未交增值稅,下月申報(bào)期申報(bào)繳稅之后,上月未交增值稅借貸沖平。未交增值稅反映應(yīng)交未交增值稅。轉(zhuǎn)出未交增值稅借方余額是結(jié)轉(zhuǎn)的應(yīng)交增值稅累計(jì)金額。所以中間兩者的差額不是反映留抵稅額。是已交稅額。

趙英老師 

2019 02/24 22:22
如果有留抵稅額的話,報(bào)表上應(yīng)交稅費(fèi)期末金額顯示為負(fù)數(shù)。

84784966 

2019 02/24 22:26
2017年進(jìn)大于銷,有留抵,借所以轉(zhuǎn)出未交增值稅在貸方,未交增值稅沒有余額。2018年銷大于進(jìn),但去年的留抵,使得未交增值稅雖然在貸方,但下個(gè)月也無法繳納,最終累計(jì)在貸方。

趙英老師 

2019 02/24 22:44
17年的留抵到18年全年都沒抵完嗎?

趙英老師 

2019 02/24 22:53
賬務(wù)是連續(xù)性的,如果你的留抵一直沒抵完的話,怎么會產(chǎn)生未交增值稅貸方余額呢。
