问题已解决
老師您好,一般納稅人上月留底的進項稅+這個月的進項,相抵以后不用交增值稅,我怎么做賬?



一、上月留抵的增值稅,上月已經結轉計入“應交稅費——未交增值稅”科目,本月的結轉增值稅的分錄是::
1、借:應交稅費——應交增值稅(轉出未交增值稅)
借:應交稅費——應交增值稅(進項稅額)
2、借:應交稅費——未交增值稅
貸:應交稅費——應交增值稅(轉出未交增值稅)
2020 09/11 14:11

84785002 

2020 09/11 15:28
老師,上個月沒有留底沒有做賬,我現(xiàn)在該怎么做呢?

江老師 

2020 09/11 15:41
一、需要補做賬務處理,分錄是:
1、借:應交稅費——應交增值稅(轉出未交增值稅)
借:應交稅費——應交增值稅(銷項稅額)
貸:應交稅費——應交增值稅(進項稅額)
2、借:應交稅費——未交增值稅
貸:應交稅費——應交增值稅(轉出未交增值稅)
