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老師您好,增值稅中的已交稅金和預(yù)交增值稅有什么區(qū)別,在月末結(jié)轉(zhuǎn)的時(shí)候分錄是什么樣的?
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你好,預(yù)交增值稅一般適合轉(zhuǎn)讓不動(dòng)產(chǎn),已交增值稅一般是指繳納當(dāng)月或當(dāng)期的稅額,比如當(dāng)月去稅局代開(kāi)發(fā)票繳納的增值稅。
2020 02/16 15:39
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2020 02/16 15:49
月末結(jié)轉(zhuǎn)的時(shí)候分錄都是怎么做的
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2020 02/16 15:56
預(yù)交時(shí)要做2筆分錄:
借:應(yīng)繳稅費(fèi)-應(yīng)交增值稅(已交稅金)
貸:銀行存款
借:應(yīng)繳稅費(fèi)-未交增值稅
貸:應(yīng)繳稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出多交增值稅)
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2020 02/16 16:02
預(yù)交時(shí)不是應(yīng)該用應(yīng)交稅費(fèi)—-預(yù)交增值稅嗎?
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2020 02/16 16:07
對(duì)的,預(yù)繳增值稅時(shí),借記“應(yīng)交稅費(fèi)——預(yù)交增值稅”科目,貸記“銀行存款”科目。月末,企業(yè)應(yīng)將“預(yù)交增值稅”明細(xì)科目余額轉(zhuǎn)入“未交增值稅”明細(xì)科目,借記“應(yīng)交稅費(fèi)——未交增值稅”科目,貸記“應(yīng)交稅費(fèi)——預(yù)交增值稅”科目。
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2020 02/16 16:22
如果說(shuō)我的企業(yè)新建的,進(jìn)項(xiàng)大于銷項(xiàng),月末我應(yīng)該怎么做?還用做借:應(yīng)交稅費(fèi)---未交增值稅 貸:應(yīng)交稅費(fèi)---應(yīng)交增值稅---轉(zhuǎn)出未交增值稅這一步嗎?
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2020 02/16 16:30
進(jìn)項(xiàng)大于銷項(xiàng),不做分錄
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2020 02/16 16:33
老師有沒(méi)有每個(gè)月計(jì)算增值稅的表格發(fā)給我一個(gè),或者說(shuō)這方面有更好的建議
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2020 02/16 16:34
沒(méi)有的同學(xué),你可以重新提出問(wèn)題看有沒(méi)有老師能幫助到你
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