问题已解决
老師,問一下,增值稅每個月都要結(jié)轉(zhuǎn)嗎?
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同學(xué)你好,如果是一般納稅人是需要結(jié)轉(zhuǎn)的;
2020 10/15 13:39
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2020 10/15 13:44
老師,比如我這個月銷項稅是1000,進項稅是800,按照結(jié)轉(zhuǎn)應(yīng)該結(jié)轉(zhuǎn)200元到應(yīng)交稅費—未交增值稅,但是我是建筑企業(yè),項目在異地有預(yù)繳稅款300元,所以申報表銷項1000減掉進項800再減掉預(yù)繳的300是不需要交稅的,像這樣賬里面增值稅還需要結(jié)轉(zhuǎn)嗎
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2020 10/15 13:47
同學(xué)你好
是需要結(jié)轉(zhuǎn)的;
200是轉(zhuǎn)入未交增值稅的貸方;300是轉(zhuǎn)入未交增值稅借方;
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2020 10/15 13:50
我300在預(yù)繳稅款的時候做的是:借:應(yīng)交稅費—應(yīng)交增值稅—已交稅金 貸:現(xiàn)金
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2020 10/15 15:10
同學(xué)你好,如果是做的已交稅金
借,應(yīng)交稅費一應(yīng)增一銷項
借,應(yīng)交稅費一應(yīng)增一轉(zhuǎn)出多交增值稅
貸,應(yīng)交稅費一應(yīng)增一銷項
貸,應(yīng)交稅費一應(yīng)增一已交
借,應(yīng)交稅費一未交增值稅
貸,應(yīng)交稅費一應(yīng)增一轉(zhuǎn)出多交增值稅
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2020 10/15 15:42
那就是不用做銷項和進項的結(jié)轉(zhuǎn)分錄了,直接做老師寫的這個分錄是吧
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2020 10/15 15:49
同學(xué)你好,是的,上面銷項和進項都是已經(jīng)從相反的方向轉(zhuǎn)出了;
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2020 10/15 15:51
嗯嗯,好的,非常感謝老師
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2020 10/15 15:51
不客氣的,祝您學(xué)習(xí)愉快;
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