问题已解决
老師您好,想請問一下,如果上期有留抵稅,本期的銷項稅額結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅后,還要做其他的分錄嗎?
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只要結(jié)轉(zhuǎn)到轉(zhuǎn)出出未交增值稅就可以的
2022 03/29 14:48
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2022 03/29 14:50
那還需要將未交增值稅沖抵留抵稅嗎?
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2022 03/29 14:50
你之前留底進(jìn)項稅是在什么科目里面
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2022 03/29 14:52
之前 應(yīng)交稅費-增值稅留抵稅額有余額
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2022 03/29 14:52
你本期銷項稅大于進(jìn)項稅嗎,
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2022 03/29 14:53
對的,本期只有銷項 然后申報的時候銷項直接從留抵稅里抵減的
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2022 03/29 14:54
那你直接這樣結(jié)轉(zhuǎn)就是了,
借:應(yīng)交稅費—應(yīng)交增值稅—銷項稅? 貸:?應(yīng)交稅費—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅
借:應(yīng)交稅費—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅,貸:應(yīng)交稅費-增值稅留抵稅額
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2022 03/29 14:54
好的 謝謝老師 明白 了
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2022 03/29 14:55
好的,客氣,幫到你就好????????????? ?????????????
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