当前位置:财税问题 >
實(shí)務(wù)
问题已解决
納稅調(diào)整進(jìn)項(xiàng)稅額轉(zhuǎn)出的分錄怎么做?要完整的,謝謝



什么原因需要進(jìn)項(xiàng)轉(zhuǎn)出
2019 10/08 17:19

84784949 

2019 10/08 17:19
納稅調(diào)整

郭老師 

2019 10/08 17:28
什么原因
是失控發(fā)票嗎
那年的

84784949 

2019 10/08 17:29
嗯,失控發(fā)票,18年的

84784949 

2019 10/08 17:29
原因是我們這邊認(rèn)證并且抵扣,但是對(duì)方那邊出了問題,現(xiàn)在納稅調(diào)整進(jìn)項(xiàng)稅額轉(zhuǎn)出

郭老師 

2019 10/08 17:35
借以前年度損益調(diào)整貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出
借應(yīng)交稅費(fèi),應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出,未交增增值稅
貸應(yīng)交稅費(fèi)查補(bǔ)稅款
借應(yīng)交稅費(fèi)查補(bǔ)稅款貸,銀行存款。

84784949 

2019 10/08 17:41
這里是兩個(gè)科目嗎?
FAILED

郭老師 

2019 10/08 17:42
一個(gè)科目的應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅。

84784949 

2019 10/08 17:52
現(xiàn)在用以前年度損益調(diào)整這個(gè)科目,以前年度損益調(diào)整不是年終才做的嗎?

郭老師 

2019 10/08 17:55
那個(gè)規(guī)定里面有年末才做的

84784949 

2019 10/08 17:56
那現(xiàn)在用這個(gè)科目了,年終匯算清繳的時(shí)候怎么做?

郭老師 

2019 10/08 17:59
不參與今年的匯算清繳

84784949 

2019 10/08 18:22
那參與哪一年的?還是說都不參與?

郭老師 

2019 10/08 18:27
不參與19年的匯算清繳
所得稅你這個(gè)月就可以補(bǔ)交

84784949 

2019 10/08 18:27
了解了,謝謝郭老師

郭老師 

2019 10/08 18:34
不用客氣的,
