问题已解决
上期有留抵稅額,本月有銷項稅額,如何做會計分錄
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你好 可以按這個分錄來結(jié)轉(zhuǎn) :如果當月進項大于銷項,可以不用結(jié)轉(zhuǎn)。如果你是銷項大于了進項 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 -進項稅轉(zhuǎn)出
貸:應(yīng)交稅費-應(yīng)交增值稅-進項稅
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
沒有進項稅轉(zhuǎn)出等可以不做就行
2019 09/09 11:43
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2019 09/09 11:52
進項大于銷項不結(jié)轉(zhuǎn),賬上進項不是留有借方余額嗎
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2019 09/09 11:56
你好 是的 你留抵的話 你可以不結(jié)轉(zhuǎn)到時次月有稅繳納的時候做結(jié)轉(zhuǎn)抵減就行 或者你結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅借方放著以后抵減
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2019 09/09 11:59
怎么做分錄,不太懂
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2019 09/09 12:00
那你現(xiàn)在賬上具體是什么情況 說下 我好寫對應(yīng)分錄 比如銷項多少進項稅多少留抵進項稅多少 具體金額?
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2019 09/09 12:00
留抵稅額2萬,本月銷項7600元
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2019 09/09 12:06
本月沒有進項稅嘛 那你做一筆 借借:應(yīng)交稅費-應(yīng)交增值稅-銷項稅7600
貸:應(yīng)交稅費-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅7600
直接留抵的進項稅2萬應(yīng)該是在轉(zhuǎn)出未交增值稅借方有2萬 那么現(xiàn)在應(yīng)交稅費-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅2萬-7600 這個金額掛著在借方就行了
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2019 09/09 12:23
謝謝老師
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2019 09/09 12:25
不客氣 滿意請給予評價
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