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留底進(jìn)項(xiàng)稅退稅回來咋做分錄
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1、留底進(jìn)項(xiàng)稅退稅回來的分錄:
應(yīng)交稅金—應(yīng)退稅金(指留底進(jìn)項(xiàng)稅額)
2、拓展知識(shí):應(yīng)交稅金是指企業(yè)在完成稅收征管法定義的計(jì)稅事項(xiàng)之后,由企業(yè)根據(jù)稅收法定納稅義務(wù)應(yīng)當(dāng)交納的稅款,而應(yīng)退稅金是指按照稅務(wù)部門規(guī)定,經(jīng)稅收審核確定的企業(yè)多繳的稅款,稅收機(jī)關(guān)應(yīng)該向企業(yè)退還的稅款。
2023 02/04 17:33
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