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老師 如果本月計(jì)提了增值稅加計(jì)抵減100,但當(dāng)月有留底稅額,當(dāng)月稅務(wù)沒有抵減,賬務(wù)上結(jié)轉(zhuǎn)稅金時(shí)這100需要當(dāng)月做結(jié)轉(zhuǎn)嗎
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同學(xué)你好
對的
需要結(jié)轉(zhuǎn)的
2022 03/16 11:56
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2022 03/16 12:02
那就是結(jié)轉(zhuǎn)到未交增值稅里嗎?未交增值稅就是留底稅額加上加計(jì)抵減未抵減的部分嗎
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2022 03/16 12:10
對的
一般納稅人月底結(jié)轉(zhuǎn)就可以了
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2022 03/16 12:10
如果不結(jié)轉(zhuǎn)行嗎,等稅務(wù)上加計(jì)抵減實(shí)際扣除時(shí)再相應(yīng)結(jié)轉(zhuǎn)可以嗎
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2022 03/16 12:12
同學(xué)你好
進(jìn)項(xiàng)大于銷項(xiàng)可以不結(jié)轉(zhuǎn)
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2022 03/16 12:20
那到底需不需要結(jié)轉(zhuǎn)呀?一直都是說計(jì)提的加計(jì)抵減當(dāng)月有留底所以沒抵扣了,這部分加計(jì)抵減到底怎么處理
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2022 03/16 12:25
同學(xué)你好
1、會(huì)計(jì)準(zhǔn)則
借:應(yīng)交稅費(fèi)—增值稅加計(jì)抵減?
貸:其他收益?
2、小企業(yè)會(huì)計(jì)準(zhǔn)則
借:應(yīng)交稅費(fèi)—增值稅加計(jì)抵減?
貸:營業(yè)外收入?
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