问题已解决
海關(guān)交款書是什么樣的?是不是進(jìn)口產(chǎn)品沒用海關(guān)交款書就不能做進(jìn)項(xiàng)抵扣?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,請看圖片。
是的?
FAILED
2021 09/28 15:30
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 09/28 15:46
老師,取得海關(guān)進(jìn)口增值稅專用繳款書在抵扣平臺沒用勾選抵扣,勾選到下個(gè)月那是不是只能在下個(gè)月抵扣呀?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 09/28 15:46
你好,次月15日之前勾選認(rèn)證的,可以放在這個(gè)月抵扣的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 09/28 15:49
那沒勾選的話就放在下月,那賬上進(jìn)項(xiàng)稅就和報(bào)稅系統(tǒng)的有差異了,賬上做進(jìn)項(xiàng)稅額了,增值稅申報(bào)時(shí)又沒用勾選抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 09/28 15:49
那沒關(guān)系吧
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 09/28 15:50
你好,既然沒有勾選,賬上也不會計(jì)入進(jìn)項(xiàng)稅額明細(xì)核算啊。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 09/28 15:51
那銀行交了這筆進(jìn)口稅時(shí)怎么入賬呢?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 09/28 15:51
難道先做到庫存商品?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 09/28 15:52
你好,進(jìn)口關(guān)稅,計(jì)入進(jìn)口貨物的成本核算?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 09/28 15:56
那你要是在交稅的時(shí)候怎么做這筆分錄呢?
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 09/28 15:56
是增值稅不是關(guān)稅
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 09/28 15:59
你好,還沒有認(rèn)證的情況下,增值稅賬務(wù)處理是
借:庫存商品或原材料??,應(yīng)交稅費(fèi)—應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額),??貸:銀行存款等科目?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 09/28 16:00
等到認(rèn)證了,再從待認(rèn)證轉(zhuǎn)到認(rèn)證里面是吧?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 09/28 16:01
你好,等到認(rèn)證了,賬務(wù)處理是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
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