问题已解决
留抵稅額小于免抵退稅額,進項稅額要轉(zhuǎn)出哪一個數(shù)字呢?分錄怎么做?
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同學(xué)您好,哪個小就按哪個轉(zhuǎn)出的。轉(zhuǎn)出留抵稅額
借:其他應(yīng)收款-應(yīng)收出口退稅款(增值稅,貸:應(yīng)交稅金-應(yīng)交增值稅(出口退稅)
借:銀行存款
貸:其他應(yīng)收款—應(yīng)收出口退稅款(增值稅)
2022 05/19 17:25
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 05/19 17:27
老師,免稅的部分要進項轉(zhuǎn)出的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 17:28
借其他應(yīng)收款-增值稅留抵退稅
貸:應(yīng)交稅費-應(yīng)交增值稅-進項稅額轉(zhuǎn)出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84784994 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 17:29
那么,留抵稅額和抵退稅額的差額怎么做呢?
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 17:43
哪個小按哪個退的沒有差額產(chǎn)生的,只有留抵大于退稅時才會有差異,繼續(xù)留抵就可以的
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