问题已解决
老師,月底是否需要結(jié)轉(zhuǎn)增值稅,是分別結(jié)轉(zhuǎn)銷巧項和進(jìn)項嗎,銷項大于進(jìn)項轉(zhuǎn),小于還需要轉(zhuǎn)嗎,分錄是怎么做。報稅時會有上期未抵進(jìn)項情況
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你好 銷項大于進(jìn)項的話是需要結(jié)轉(zhuǎn)增值稅的 是的 分別來結(jié)轉(zhuǎn)銷項和進(jìn)項到轉(zhuǎn)出未交增值稅的;小于的話可以不轉(zhuǎn) 或者你可以轉(zhuǎn)到轉(zhuǎn)出未交增值稅借方里面去放著:如果當(dāng)月進(jìn)項大于銷項,可以不用結(jié)轉(zhuǎn)。如果你是銷項大于了進(jìn)項 你需要結(jié)轉(zhuǎn) :借:應(yīng)交稅費-應(yīng)交增值稅-銷項稅 應(yīng)交稅費-應(yīng)交增值稅 -進(jìn)項稅轉(zhuǎn)出
貸:應(yīng)交稅費-應(yīng)交增值稅-進(jìn)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-未交增值稅 次月繳納 借應(yīng)交稅費-未交增值稅貸銀行存款
2019 09/05 17:39
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