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請(qǐng)問(wèn)個(gè)稅返還給企業(yè)的稅金?的怎么做賬?銷(xiāo)項(xiàng)稅已經(jīng)報(bào)稅了 用進(jìn)項(xiàng)抵扣了 請(qǐng)問(wèn)怎么做賬
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同學(xué),你好
借:銀行存款
貸:營(yíng)業(yè)外收入
應(yīng)交稅費(fèi)
2022 03/18 11:10
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84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/18 11:12
銷(xiāo)項(xiàng) 已經(jīng)報(bào)稅了 就把銷(xiāo)項(xiàng)放到貸方嗎?
![](https://pic1.acc5.cn/011/84/04/96_avatar_middle.jpg?t=1651216819)
小菲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/18 11:12
同學(xué),你好
嗯嗯,是的
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84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/18 11:13
不需要再做
借銷(xiāo)項(xiàng)
貸進(jìn)項(xiàng)?
![](https://pic1.acc5.cn/011/84/04/96_avatar_middle.jpg?t=1651216819)
小菲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/18 11:15
同學(xué),你好
這個(gè)月底一次性結(jié)轉(zhuǎn)
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84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/18 11:16
請(qǐng)問(wèn)結(jié)轉(zhuǎn)的時(shí)候怎么做賬?
![](https://pic1.acc5.cn/011/84/04/96_avatar_middle.jpg?t=1651216819)
小菲老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/18 11:19
同學(xué),你好
結(jié)轉(zhuǎn)稅費(fèi)會(huì)計(jì)分錄:結(jié)轉(zhuǎn)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)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)。結(jié)轉(zhuǎn)銷(xiāo)項(xiàng)稅額:借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)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)。
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