问题已解决
虛開進項發(fā)票進項轉(zhuǎn)出如何做相關(guān)分錄
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你好,(1)轉(zhuǎn)出該進項稅額記入相應(yīng)成本費用賬戶
借:主營業(yè)務(wù)成本(或xx資產(chǎn)、xx費用等科目)
貸:應(yīng)交稅費---應(yīng)交增值稅(進項稅額轉(zhuǎn)出)
(2)在期末,需要把進項稅額轉(zhuǎn)出貸方余額轉(zhuǎn)入“應(yīng)交稅費---應(yīng)交增值稅(未交增值稅)
借:應(yīng)交稅費---應(yīng)交增值稅(進項稅額轉(zhuǎn)出)
貸:應(yīng)交稅費---應(yīng)交增值稅(未交增值稅)
(3)繳納這部分稅款
借:應(yīng)交稅費…應(yīng)交增值稅…未交增值稅
貸:銀行存款
2019 11/26 11:45
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