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以前年度的賬,增值稅,交了,但賬沒(méi)做,現(xiàn)在怎么補(bǔ),分錄怎么做
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你好,以前年度的賬,增值稅交了,但賬沒(méi)做,現(xiàn)在補(bǔ)做是
借:應(yīng)交稅費(fèi)—未交增值稅 ,?貸:銀行存款
2022 05/09 16:01
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/09 16:02
需要用以前年度損益調(diào)整,未分配利潤(rùn)科目嗎
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 16:05
你好,不需要。
因?yàn)檫@里是增值稅,增值稅是負(fù)債科目,不是損益類(lèi)科目啊?
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/09 21:59
你好老師,是工資薪金個(gè)人所得稅
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/09 22:01
你好,是關(guān)于工資薪金個(gè)人所得稅的什么問(wèn)題呢
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/09 22:01
以前年度的增值稅,以前年度的工資薪金個(gè)人所得稅補(bǔ)賬的時(shí)候
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅/應(yīng)交個(gè)人所得稅
貸:銀行存款
這樣對(duì)嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 05/09 22:01
你好,繳納是這樣做分錄
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/09 22:02
那增值稅和工資薪金個(gè)稅不用計(jì)提不是嗎?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 22:03
你好
增值稅需要做相應(yīng)的結(jié)轉(zhuǎn)分錄
工資薪金個(gè)稅,需要計(jì)提的
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84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/09 22:04
增值稅結(jié)轉(zhuǎn)分錄是?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/09 22:04
補(bǔ)提個(gè)稅是怎么做分錄?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/09 22:04
你好,一般納稅人結(jié)轉(zhuǎn)的分錄是
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(進(jìn)項(xiàng)稅額),
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)—未交增值稅
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