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繳納附加費(fèi)會(huì)計(jì)分錄怎么做?
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你好
借:應(yīng)交稅費(fèi)—附加稅,貸:銀行存款?
2021 07/14 16:41
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84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/14 17:06
要計(jì)提嘛
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/14 17:07
你好,繳納之前需要做計(jì)提分錄的?
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84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/14 17:08
怎么做計(jì)提?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/14 17:09
你好,附加稅計(jì)提的分錄是
借:稅金及附加 ?????, ??貸:應(yīng)交稅費(fèi)—附加稅
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84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/14 17:10
那增值稅呢?
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/14 17:11
你好,是一般納稅人單位的增值稅??
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84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/14 17:11
是呀是的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/14 17:12
你好
月末結(jié)轉(zhuǎn)
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
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:銀行存款
?
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84784984 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 07/14 17:17
謝謝老師
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 07/14 17:19
不客氣,祝你學(xué)習(xí)愉快,工作順利! 希望對我的回復(fù)及時(shí)給予評價(jià)。謝謝
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