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進(jìn)項(xiàng)稅抵扣時(shí)的分錄怎么做?例如:購(gòu)買(mǎi)一臺(tái)設(shè)備3000元,借:固定資產(chǎn) 2654.87 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)345.13 貸:其他應(yīng)付款 3000 那進(jìn)項(xiàng)稅額345.13元,抵扣時(shí)的分錄怎么做?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/010/58/06/70_avatar_middle.jpg?t=1651204063)
你好,根據(jù)現(xiàn)行政策,購(gòu)買(mǎi)設(shè)備的進(jìn)項(xiàng)可一次性抵扣。不再分兩年了
2019 12/08 20:06
![](https://pic1.acc5.cn/010/58/06/70_avatar_middle.jpg?t=1651204063)
趙海龍老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/08 20:07
分錄
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)應(yīng)交增值稅進(jìn)項(xiàng)稅額
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 12/08 20:07
那分錄怎么做?
![](https://pic1.acc5.cn/010/58/06/70_avatar_middle.jpg?t=1651204063)
趙海龍老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 12/08 20:16
借,應(yīng)交稅費(fèi)-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅345.13
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅*-進(jìn)項(xiàng)稅額345.13
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