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免抵退核銷后,生成的應(yīng)調(diào)免抵退金額若為正數(shù),下期沒有出口業(yè)務(wù)的話,如何做會計分錄
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免抵退核銷后,生成的應(yīng)調(diào)免抵退金額若為正數(shù),該金額抵減下期的免抵退稅額;若為負(fù)數(shù),則增加下期的免抵退稅額。生成的應(yīng)調(diào)不得免抵金額若為正數(shù),抵減下期的不得免征和抵扣稅額,若為負(fù)數(shù),則增加下期的不得免征和抵扣稅額。和下期的免抵退核銷數(shù)據(jù)一起做會計分錄:進(jìn)項稅轉(zhuǎn)出:借:主營業(yè)務(wù)成本???貸:應(yīng)交稅金-進(jìn)項稅轉(zhuǎn)出???,當(dāng)期免抵退:借:應(yīng)交稅金-增值稅-出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額??貸:應(yīng)交稅金-增值稅-出口退稅
2022 06/01 11:19
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