问题已解决
老師,您好!請問什么情況下產(chǎn)生的稅額叫留底稅額?請舉例說明一下,非常感謝!
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您好,進(jìn)項(xiàng)大于銷項(xiàng)的差額叫做留底稅額
2021 02/05 22:38
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2021 02/05 23:03
您所說的這個(gè)進(jìn)項(xiàng)是認(rèn)證的,還是沒認(rèn)證的?
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思頓喬老師 
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2021 02/05 23:06
您好,已經(jīng)認(rèn)證的,沒有認(rèn)證的放入待抵扣謝謝!
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2021 02/06 16:11
采購貨物時(shí),借:庫存商品? 100
? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 應(yīng)交稅費(fèi)-應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)13
? ? ? ? ? ? ? ? ? ? ? ?貸:銀行存款? 113
銷售貨物時(shí):借:應(yīng)收賬款? ?226
? ? ? ? ? ? ? ? ? ? ? ? 貸:主營業(yè)務(wù)收入? ?200
? ? ? ? ? ? ? ? ? ? ? ? ?貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額) 26
請問這個(gè)進(jìn)項(xiàng)稅和銷項(xiàng)稅期末要如何處理?請?zhí)峁┓咒洠ê痤~)
謝謝!
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思頓喬老師 
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2021 02/06 17:02
借:應(yīng)交稅金-應(yīng)交增值稅(銷項(xiàng)稅)
應(yīng)交稅金-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)
貸:
應(yīng)交稅金-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
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2021 02/06 17:02
借:應(yīng)交稅金-應(yīng)交增值稅(銷項(xiàng)稅)26
貸:應(yīng)交稅金-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)26
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