问题已解决
去年5月1日營改增企業(yè),發(fā)現(xiàn)去年有一份賬務(wù)處理上沒有做進項稅額,但是實際抵扣的時候卻抵扣了,現(xiàn)在要調(diào)整怎么調(diào)整?
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收到專項發(fā)票時沒有做進項稅,那么相應的進項稅額應該是計入原材料或者商品里了,借:應交稅費-應交增值稅(進項稅)同時負數(shù)沖原材料或者商品
2017 05/20 14:25
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2017 05/20 14:35
老師那個業(yè)務(wù)是5月之前發(fā)生,按道理是不能抵扣的@張淑麗老師:
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2017 05/20 14:40
這樣呀,可以補做做進項稅轉(zhuǎn)出,把抵扣過的稅給不過來
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2017 05/20 14:42
那老師我補做一個分錄借:應交稅費-應交增值稅-進項稅額貸:應交稅費-應交增值稅-進項稅額轉(zhuǎn)出這樣,然后稅額在調(diào)整那個月補交上,可以嗎?還有老師,代抵扣稅金一直有余額會有風險,會被查嗎?@張淑麗老師:
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2017 05/20 14:45
有待抵扣稅金很正常,很多企業(yè),但是一直掛著也不是個事情。要想辦法處理了
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2017 05/20 14:46
老師我上面那個補的分錄正確嗎?
還有代抵扣稅金要怎么處理呢?@張淑麗老師:
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2017 05/20 14:57
你應該補做分錄:借:以前年度損益調(diào)整 貸:應交稅費-應交增值稅(進項稅轉(zhuǎn)出)
因為營改增前你應該把稅費計入相應的成本費用了,現(xiàn)在相當于調(diào)整差錯,下個月交稅的時候把留抵稅額正常給抵了,然后應交稅費由于上面的調(diào)整分錄,貸方增加了正好抵平
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