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老師,你好,如果增值稅進(jìn)項(xiàng)稅額大于銷項(xiàng)稅額,怎樣結(jié)轉(zhuǎn)增值稅呀,分錄能寫一下嗎
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借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(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)應(yīng)交增值稅進(jìn)項(xiàng)
2021 10/25 10:26
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2021 10/25 10:35
老師,你好,我可以銷項(xiàng)和進(jìn)項(xiàng)寫在一個(gè)分錄里面,差額直接計(jì)入應(yīng)交稅費(fèi)-應(yīng)交增值稅-未交增值稅里面嗎
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2021 10/25 10:37
可以的,可以這么做的。
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2021 10/25 10:45
老師。進(jìn)項(xiàng)稅額大于銷項(xiàng)稅額會(huì)形成留抵稅額,余額反映在應(yīng)交稅費(fèi)-應(yīng)交增值稅-未交增值稅就行是不,不用結(jié)轉(zhuǎn)到應(yīng)交稅費(fèi)-未交增值稅哈,等下月再交稅時(shí)一塊交余額轉(zhuǎn)到未交增值稅,是嗎
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2021 10/25 10:48
對的是的可以的,可以這么做的。
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2021 10/25 10:54
老師,計(jì)提附加稅時(shí),我看學(xué)堂里面只涉及到城建稅,教育費(fèi)附件,地方教育費(fèi)附加,我覺得應(yīng)該也有地方水利建設(shè)基金吧,它也是以應(yīng)交稅費(fèi)-未交增值稅為計(jì)稅依據(jù)的,是0.5%。我這樣理解是對的哈
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2021 10/25 10:57
不正確的,這個(gè)是按照你不含稅的銷售額。
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2021 10/25 10:57
稅率可以看你當(dāng)?shù)?,我這邊是0.1%。
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2021 10/25 11:14
老師,我說錯(cuò)了,是水利建設(shè)收專項(xiàng)收入,我申報(bào)附加稅時(shí)自動(dòng)就會(huì)計(jì)算出來,0.5%
FAILED
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2021 10/25 11:15
填寫不含稅銷售額作為依據(jù)就可以的。
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2021 10/25 11:27
申報(bào)完增值稅后,附加稅這個(gè)表是打開后所有的數(shù)據(jù)都是自動(dòng)生成的。而且里面沒有不含稅銷售額,只有增值稅為計(jì)稅依據(jù),這樣錯(cuò)了嗎老師。
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2021 10/25 11:29
對的是的,這個(gè)是錯(cuò)誤的。
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2021 10/25 11:40
老師,應(yīng)該是山東是特例,我們是濟(jì)南的企業(yè),嚇我一跳,我以為交稅錯(cuò)了呢
FAILED
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2021 10/25 11:46
好,問一下你稅務(wù)局那邊的口徑。
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