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收到增值稅專用發(fā)票,上月已經(jīng)入賬抵扣,這個(gè)月被稅務(wù)局認(rèn)定為失控發(fā)票,應(yīng)該怎么做分錄
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你好,需要做進(jìn)項(xiàng)轉(zhuǎn)出處理
2019 10/24 20:20
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2019 10/24 20:27
除此之外呢?之前的成本不需要轉(zhuǎn)出嗎?進(jìn)項(xiàng)轉(zhuǎn)出分錄又該怎么做?
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2019 10/24 20:29
是貨物類專用發(fā)票嗎
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2019 10/24 20:30
對(duì)
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2019 10/24 20:33
借:主營業(yè)務(wù)成本 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)轉(zhuǎn)出
所得稅匯算時(shí)再調(diào)增該發(fā)票對(duì)應(yīng)的價(jià)稅合計(jì)金額即可
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2019 10/24 20:35
轉(zhuǎn)出的金額只是稅額嗎?在轉(zhuǎn)出的時(shí)候,金額是正數(shù)還是負(fù)數(shù)
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2019 10/24 20:44
轉(zhuǎn)出的金額只是稅額,在轉(zhuǎn)出的時(shí)候,金額是正數(shù)
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2019 10/24 21:03
那我還需要再做一筆關(guān)于進(jìn)項(xiàng)稅額轉(zhuǎn)出的憑證嗎
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2019 10/24 21:08
你是指增值稅的內(nèi)部結(jié)轉(zhuǎn)分錄嗎?看你平時(shí)的做賬習(xí)慣,若平時(shí)做了,還需要做內(nèi)部結(jié)轉(zhuǎn)分錄
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2019 10/24 21:08
內(nèi)部結(jié)轉(zhuǎn)怎么做呢?老師
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2019 10/24 21:10
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)-未交增值稅
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