问题已解决
老師你好,請(qǐng)教一下,應(yīng)交稅費(fèi)—待抵扣進(jìn)項(xiàng)稅這個(gè)科目怎么結(jié)平?比如我銷項(xiàng)稅是6萬(wàn),進(jìn)項(xiàng)稅是4萬(wàn),那么我結(jié)轉(zhuǎn)銷項(xiàng)稅的時(shí)候是借:應(yīng)交稅費(fèi)—增值稅—銷項(xiàng) 貸 應(yīng)交稅費(fèi)—轉(zhuǎn)出未交增值稅,那么怎么結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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你好
你是什么業(yè)務(wù)做的待抵扣
2020 08/28 15:31
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:32
材料和一些能抵扣的專票
![](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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2020 08/28 15:34
你沒(méi)有認(rèn)證的嗎
還是認(rèn)證了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:35
認(rèn)證了,就是認(rèn)證了后才要結(jié)轉(zhuǎn)出來(lái)抵扣銷項(xiàng)呀
![](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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2020 08/28 15:41
認(rèn)證了允許抵扣的直接做進(jìn)項(xiàng)
待抵扣是輔導(dǎo)期不允許直接抵扣才做的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:42
什么意思?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:43
什么是輔導(dǎo)期?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:43
我上個(gè)月沒(méi)有抵扣,就做了待認(rèn)證抵扣,這個(gè)月才認(rèn)證,不可以這樣的嗎?
![](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)
2020 08/28 15:44
輔導(dǎo)期稅務(wù)局會(huì)通知
沒(méi)有的就沒(méi)有(zhòng)n認(rèn)證了直接做進(jìn)項(xiàng)
![](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)
2020 08/28 15:44
可以
借進(jìn)項(xiàng)貸待認(rèn)證
也用不到待抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:45
那我這個(gè)科目怎么結(jié)轉(zhuǎn)做平呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:46
因?yàn)槲耶?dāng)時(shí)做的是借:應(yīng)交稅費(fèi)—待抵扣進(jìn)項(xiàng)稅這個(gè)項(xiàng)目,那么現(xiàn)在抵扣了,那這個(gè)要轉(zhuǎn)到哪個(gè)科目呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 15:51
哦,明白了,謝謝老師
![](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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2020 08/28 16:23
你是不是沒(méi)有認(rèn)證做了待抵扣
轉(zhuǎn)到進(jìn)項(xiàng)就可以
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 16:26
我就是上個(gè)月沒(méi)抵扣,就做了待抵扣進(jìn)項(xiàng)稅這個(gè)科目,這個(gè)月抵扣了,所以就想問(wèn)下需要結(jié)轉(zhuǎn)出來(lái)嗎?還是直接在交稅的時(shí)候做貸:待抵扣進(jìn)項(xiàng)稅 就可以了
![](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)
2020 08/28 16:27
借進(jìn)項(xiàng)貸待抵扣里面的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784965 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 08/28 16:31
好咧,謝謝老師
![](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)
2020 08/28 16:32
不用客氣的
應(yīng)該的
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