当前位置:财税问题 >
實(shí)務(wù)
问题已解决
收到進(jìn)項(xiàng)發(fā)票,沒有抵扣/已經(jīng)抵扣,如何做分錄



借額庫存商品
應(yīng)交稅費(fèi)待認(rèn)證
貸銀行存款,這個是沒有認(rèn)證的。
2023 06/01 13:29

郭老師 

2023 06/01 13:30
借庫存商品
應(yīng)交稅費(fèi),應(yīng)交增值稅進(jìn)項(xiàng),
貸銀行存款,這個是認(rèn)證的。

84784964 

2023 06/01 13:31
計(jì)提繳納增值稅的分錄,就是應(yīng)交稅費(fèi)-未交增值稅(銷項(xiàng)-進(jìn)項(xiàng))嗎

郭老師 

2023 06/01 13:31
對的,是的,是這么做的。

84784964 

2023 06/01 13:32
那認(rèn)證的那個進(jìn)項(xiàng)稅額,月末不需要結(jié)轉(zhuǎn)嗎

郭老師 

2023 06/01 13:33
結(jié)轉(zhuǎn)也可以,不結(jié)轉(zhuǎn)也可以

84784964 

2023 06/01 13:34
老師,計(jì)提繳納增值稅的分錄,具體咋做

郭老師 

2023 06/01 13:36
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅,
貸應(yīng)交稅費(fèi)未交增值稅

84784964 

2023 06/01 13:37
進(jìn)項(xiàng)結(jié)轉(zhuǎn)的呢

郭老師 

2023 06/01 13:38
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅、
貸應(yīng)交稅費(fèi)、應(yīng)交增值稅進(jìn)項(xiàng)。
