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4月份收到一筆留抵退稅款,這個(gè)怎么做會(huì)計(jì)科目,收到留抵退稅款,那個(gè)進(jìn)項(xiàng)稅額應(yīng)該變了,這個(gè)怎么做分錄才能把進(jìn)項(xiàng)稅額變了體現(xiàn)出來(lái)?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
借銀行存款
貸進(jìn)項(xiàng)稅額轉(zhuǎn)出
2022 05/13 11:04
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/13 11:09
科沒(méi)有體現(xiàn)進(jìn)項(xiàng)稅額有變呀,而且我看申報(bào)表上面有設(shè)置了留抵稅額也有進(jìn)項(xiàng)稅額轉(zhuǎn)出這兩個(gè)科目
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
小惑老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/13 11:11
?你進(jìn)項(xiàng)轉(zhuǎn)出不就是抵減進(jìn)項(xiàng)稅額,留抵就不存在了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/13 11:13
那不是應(yīng)該借 應(yīng)交稅金-增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出 貸 應(yīng)交稅額-增值稅-進(jìn)項(xiàng)稅額
借銀行存款 貸 應(yīng)交稅金-增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出這樣才對(duì)嗎
![](https://pic1.acc5.cn/010/24/37/97_avatar_middle.jpg?t=1651203988)
小惑老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/13 13:25
不對(duì)啊,你不要看進(jìn)項(xiàng)稅額余額,你要看應(yīng)交稅費(fèi)-應(yīng)交增值稅余額,他們兩個(gè)是備抵關(guān)系
![](/wenda/img/newWd/sysp_btn_eye.png)