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應(yīng)交稅費(fèi)(進(jìn)項(xiàng)稅額)記在借方,表示可以抵扣,但是貸方銀行存款已經(jīng)減少了,抵扣在哪里?
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您好
抵扣自己?jiǎn)挝恍枰U納的銷項(xiàng)稅額啊
你交增值稅的時(shí)候銀行存款要減少 這里有進(jìn)項(xiàng)稅額可以少交
2022 02/23 21:07
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2022 02/23 21:14
這個(gè)怎么體現(xiàn)抵扣了銷項(xiàng)稅啊,銷項(xiàng)稅和銀行存款都在貸方,應(yīng)交稅費(fèi)屬于負(fù)債類,貸方表示增加,銷項(xiàng)稅不用被抵消嗎?
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2022 02/23 21:20
開(kāi)具了銷項(xiàng)稅額發(fā)票后 用進(jìn)項(xiàng)稅額抵扣 少交增值稅 就體現(xiàn)的抵扣啊?
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2022 02/23 21:24
所以這些是沒(méi)有出現(xiàn)在會(huì)計(jì)分錄中嗎?
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2022 02/23 21:24
您說(shuō)的內(nèi)容前面沒(méi)有分錄啊
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2022 02/23 21:48
您不是說(shuō)開(kāi)了發(fā)票后抵扣嗎,然后之后繳納銷項(xiàng)稅的時(shí)候,我以為是通過(guò)展示發(fā)票抵扣,所以覺(jué)得在分錄中沒(méi)有體現(xiàn)
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2022 02/23 21:53
就是我以為的抵扣是
借:應(yīng)交稅費(fèi)(銷項(xiàng)稅)
? 貸:應(yīng)交稅費(fèi)(進(jìn)項(xiàng)稅)
? ? ? ? ? 銀行存款
但是我也不知道這個(gè)為啥不對(duì)
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2022 02/23 22:16
抵扣的時(shí)候是這樣寫分錄
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-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)稅額
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
然后申報(bào)繳稅后
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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