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開(kāi)具外經(jīng)證,當(dāng)時(shí)記入預(yù)交增值稅,月末怎么結(jié)轉(zhuǎn),結(jié)轉(zhuǎn)到哪個(gè)科目
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你是一般納稅人嗎。
2019 12/06 09:41
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/06 09:47
是的
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 09:51
月末,你算一下你申報(bào)地這邊應(yīng)納稅合計(jì)多少
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅貸應(yīng)交稅費(fèi),未交增值稅,
次月繳納,借應(yīng)交稅費(fèi),未交增值稅貸應(yīng)交稅費(fèi),預(yù)繳增值稅,銀行存款。
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
就是預(yù)交增值稅借方有余額,怎么結(jié)轉(zhuǎn)
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/06 09:55
也沒(méi)用到未交增值稅這個(gè)科目
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:00
你結(jié)轉(zhuǎn)增值稅都用哪個(gè)科目。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:00
預(yù)繳增值稅抵扣未交增值稅。
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/06 10:01
主要是沒(méi)結(jié)轉(zhuǎn)過(guò)
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:05
你需要交增值稅嗎
需要的話就結(jié)轉(zhuǎn)
補(bǔ)一個(gè)
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/06 10:07
不需要再交稅,就是現(xiàn)在這個(gè)預(yù)交增值稅科目有余額,需要結(jié)轉(zhuǎn)么
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:09
比如預(yù)交20借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅貸,應(yīng)交稅費(fèi)未交增值稅20,
然后次月借應(yīng)交稅費(fèi)未交增值稅貸,應(yīng)交稅費(fèi)預(yù)繳增值稅20。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/06 10:09
正好和銷(xiāo)項(xiàng)稅相抵減了
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:14
也就是沒(méi)有抵扣預(yù)繳?
預(yù)繳還在附表四里面嗎。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/06 10:16
附表四已經(jīng)沒(méi)余額了,就是預(yù)交增值稅這個(gè)科目有余額,當(dāng)時(shí)預(yù)交的這個(gè)余額和銷(xiāo)項(xiàng)抵消之后,怎么做賬
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:19
上面的分錄收到了嗎,就是按上面的做
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/06 10:24
轉(zhuǎn)出未交增值稅是什么科目
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/06 10:25
那就是結(jié)轉(zhuǎn)到這個(gè)科目了么
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:26
轉(zhuǎn)出未交增值稅科目是結(jié)轉(zhuǎn)增值稅進(jìn)項(xiàng)銷(xiāo)項(xiàng)使他沒(méi)有余額的一個(gè)科目。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/06 10:29
那就是結(jié)轉(zhuǎn)到這個(gè)科目了,這個(gè)科目期末有余額沒(méi)事么
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 12/06 10:30
有余額,沒(méi)有關(guān)系的。
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84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 12/06 10:32
預(yù)交增值稅不能有余額,對(duì)么
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/06 10:35
預(yù)繳沒(méi)有抵扣完的也可以有余額
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