问题已解决
老師,你好,賬務上的銷項稅額是43849.36元,增值稅申報表的銷項稅額是43849.33元,這個差額賬務上如何處理?放入哪個科目合適點?
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月末先計算
應交增值稅=本月銷項稅-(本月進項-本月進項轉(zhuǎn)出) -上月留抵
如果應交增值稅小于0,是留抵稅,不做任何分錄;
如果大于0,需要交稅就是以下分錄
借:應交稅費-增值稅-轉(zhuǎn)出未交增值稅
貸:應交稅費-未交增值稅
下月交稅分錄
借:應交稅費-未交增值稅
貸:銀行存款
2024 09/24 15:29
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2024 09/24 15:40
老師,你好,我是問差額怎么處理,不是問分錄,你說的這個分錄我知道,但是一直這樣做了,我的銷項稅額不就會一直掛著差額
FAILED
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2024 09/24 15:40
差額就是結(jié)轉(zhuǎn)到應交稅費-未交增值稅,不需要把科目余額結(jié)轉(zhuǎn)平
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2024 09/24 15:55
那這樣我分錄的進項稅額和銷項稅額按賬務上的做?而不是按增值稅申報表的做?那應交稅費-未交增值稅不就是一直有差額?
FAILED
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2024 09/24 15:57
應交稅費-未交增值稅就是要交的增值稅,交了就平了,不會有差額
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2024 09/24 16:00
銷項稅額的時候就有0.03的小數(shù)點差額,怎么到最后就沒有差額了
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2024 09/24 16:01
你結(jié)轉(zhuǎn)是根據(jù)應交增值稅=本月銷項稅-(本月進項-本月進項轉(zhuǎn)出) -上月留抵,計算結(jié)果結(jié)轉(zhuǎn),為啥還有啥差額?
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2024 09/24 16:04
這個是賬務上和實際增值稅小數(shù)點差額
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2024 09/24 16:04
不是我能把控的了的
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2024 09/24 16:05
做賬和申報的差額計入稅金及附加
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2024 09/24 16:09
老師具體分錄麻煩發(fā)一下
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2024 09/24 16:12
借:稅金及附加
貸:銀行存款
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