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疫情期間,餐飲業(yè)享受免增值稅,但是在街道通知時(shí),進(jìn)項(xiàng)稅額已經(jīng)抵扣,那么該筆進(jìn)項(xiàng)轉(zhuǎn)出應(yīng)該在當(dāng)月做轉(zhuǎn)出還是下月呢
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您好,應(yīng)當(dāng)在申報(bào)當(dāng)月轉(zhuǎn)出。
2020 02/24 11:11
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2020 02/24 11:17
我是2月申報(bào)1月的,那我轉(zhuǎn)出是在2月賬務(wù)還是1月?
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2020 02/24 11:18
在1月的賬務(wù)中,轉(zhuǎn)出,因?yàn)槟?月的增值稅的申報(bào)時(shí)候就已經(jīng)轉(zhuǎn)出了,對(duì)吧。
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2020 02/24 11:45
好像這個(gè)疫情期間免增值稅的文件2月份才出來,也就是說2月我才知道免,1月的時(shí)候我是正常的賬務(wù)處理,不可能我又倒回去調(diào)整1月的賬務(wù)吧,我覺得應(yīng)該是在2月的賬務(wù)處理中作進(jìn)項(xiàng)稅額轉(zhuǎn)轉(zhuǎn)出,你覺得呢,我只是說出我的觀點(diǎn)老討論一下
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2020 02/24 11:47
您后來2月做調(diào)整也是沒有問題的。只是如果1月份賬能做,最好就是稅會(huì)保持一致。。
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2020 02/24 12:03
好的,謝謝
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2020 02/24 12:05
不客氣哦,祝您工作順利,身體健康
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