问题已解决
收到增值稅專用發(fā)票,上月已經(jīng)入賬抵扣,這個月被稅務(wù)局認(rèn)定為失控發(fā)票,應(yīng)該怎么做分錄



你好,需要做進項轉(zhuǎn)出處理
2019 10/24 20:20

84784964 

2019 10/24 20:27
除此之外呢?之前的成本不需要轉(zhuǎn)出嗎?進項轉(zhuǎn)出分錄又該怎么做?

文文老師 

2019 10/24 20:29
是貨物類專用發(fā)票嗎

84784964 

2019 10/24 20:30
對

文文老師 

2019 10/24 20:33
借:主營業(yè)務(wù)成本 貸:應(yīng)交稅費-應(yīng)交增值稅-進項轉(zhuǎn)出
所得稅匯算時再調(diào)增該發(fā)票對應(yīng)的價稅合計金額即可

84784964 

2019 10/24 20:35
轉(zhuǎn)出的金額只是稅額嗎?在轉(zhuǎn)出的時候,金額是正數(shù)還是負(fù)數(shù)

文文老師 

2019 10/24 20:44
轉(zhuǎn)出的金額只是稅額,在轉(zhuǎn)出的時候,金額是正數(shù)

84784964 

2019 10/24 21:03
那我還需要再做一筆關(guān)于進項稅額轉(zhuǎn)出的憑證嗎

文文老師 

2019 10/24 21:08
你是指增值稅的內(nèi)部結(jié)轉(zhuǎn)分錄嗎?看你平時的做賬習(xí)慣,若平時做了,還需要做內(nèi)部結(jié)轉(zhuǎn)分錄

84784964 

2019 10/24 21:08
內(nèi)部結(jié)轉(zhuǎn)怎么做呢?老師

文文老師 

2019 10/24 21:10
借:應(yīng)交稅費-應(yīng)交增值稅-進項轉(zhuǎn)出 貸:應(yīng)交稅費-未交增值稅
