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老師好,請(qǐng)問這次的留抵退稅和退印花稅怎么做分錄呢
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借銀行存款
貸應(yīng)交稅費(fèi)、應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出,
借銀行存款
貸應(yīng)交稅費(fèi)、印花稅
借應(yīng)交稅費(fèi)、印花稅借稅金及附加負(fù)數(shù)
2022 05/05 11:22
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84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 11:29
借銀行存款
貸應(yīng)交稅費(fèi)、應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出(增值稅進(jìn)項(xiàng)稅額里面的金額還需要做分錄處理嗎),
借銀行存款
貸稅金及附加負(fù)數(shù)(印花稅之前沒有用應(yīng)交稅費(fèi)直接借稅金及附加貸銀行存款)
老師,您看這個(gè)樣子可以嗎
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/05 11:31
你的增值稅進(jìn)項(xiàng)現(xiàn)在有余額嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/05 11:31
你好,把這個(gè)稅金及附加負(fù)數(shù)放在借方,不要放到貸方。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 11:56
好的,沒有余額,~~
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郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/05 11:59
那你認(rèn)證抵扣月末結(jié)轉(zhuǎn)是怎么做的?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 12:03
我月末什么也沒有做,現(xiàn)在是轉(zhuǎn)出未交增值稅有余額
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/05 12:04
你好,你認(rèn)證了之后做了進(jìn)項(xiàng)是不是
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/05 12:04
你的進(jìn)項(xiàng)和銷項(xiàng)是不是都有余額?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 12:07
嗯嗯,如果這個(gè)月有進(jìn)項(xiàng)的話確實(shí)進(jìn)項(xiàng)應(yīng)該有余額,公司今年沒有進(jìn)項(xiàng),退的稅是去年的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 12:08
所以今年沒有進(jìn)項(xiàng)余額這樣的情況是對(duì)的嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 12:09
轉(zhuǎn)出未交增值稅里面有余額,對(duì)嗎~~
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84785007 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/05 12:13
進(jìn)項(xiàng)稅額轉(zhuǎn)出也有余額,是今天的余額
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/05 12:13
你去年有余額,今年也一定有余額的,因?yàn)樗墙Y(jié)轉(zhuǎn)過來的
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/05 12:14
不知道你的進(jìn)項(xiàng)和銷項(xiàng)月末結(jié)轉(zhuǎn)嗎?如果月末結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅的話,轉(zhuǎn)出未交增值稅在借方有余額,如果轉(zhuǎn)出未交增值稅在借方有余額的話,
借應(yīng)交稅費(fèi)應(yīng)交增值稅,進(jìn)項(xiàng)轉(zhuǎn)出
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅,做這個(gè)之后就沒有余額了。
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