问题已解决
取得的進項發(fā)票是虛開,做進項轉(zhuǎn)出,并補交了增值稅及附加稅滯納金,所得稅也納稅調(diào)增,如何做分錄呢
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借:費用? 貸:應交稅費—應交增值稅—進項稅轉(zhuǎn)出,
補繳的附加稅及滯納金
借:稅金及附加 營業(yè)外支出 貸:銀行存款
補繳的所得稅及滯納金
借:所得稅費用 營業(yè)外支出 貸:銀行存款
2022 01/11 11:46
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2022 01/11 11:47
是以前年度的進項做轉(zhuǎn)出
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2022 01/11 11:48
還有補交增值稅時如何做分錄
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2022 01/11 11:48
那你就把上面所有損益類改成以前年度損益調(diào)整科目就行了,其他一樣
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