问题已解决
老師,您好!本月銷項少于進(jìn)項,如何在月末結(jié)轉(zhuǎn)增值稅?財務(wù)處理分錄怎么寫



?你好同學(xué):
結(jié)轉(zhuǎn)銷項稅額、進(jìn)項稅額 ?
? ?增值稅結(jié)轉(zhuǎn):
1、結(jié)轉(zhuǎn)進(jìn)項稅額:
借:應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費——應(yīng)交增值稅(進(jìn)項)
2、結(jié)轉(zhuǎn)銷項稅額:
借:應(yīng)交稅費——應(yīng)交增值稅(銷項)
貸:應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
3、結(jié)轉(zhuǎn)未交增值稅
如果1.2結(jié)轉(zhuǎn)后轉(zhuǎn)出未交增值稅額是貸方余額,
借:應(yīng)交稅費——應(yīng)交增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費——未交增值稅?
2022 06/28 09:59

84785036 

2022 06/28 10:07
老師,進(jìn)項大于銷項,結(jié)轉(zhuǎn)未交增值稅怎么做分錄,
借:應(yīng)交稅費—未交增值稅
貸:應(yīng)交稅費-應(yīng)交增值稅—轉(zhuǎn)出未交增值稅

玲老師 

2022 06/28 10:15
借:應(yīng)交稅費—未交增值稅
貸:應(yīng)交稅費-應(yīng)交增值稅—轉(zhuǎn)出多交增值稅

84785036 

2022 06/28 10:36
哈 ,老師各有說法不一

84785036 

2022 06/28 10:36
我都蒙了

玲老師 

2022 06/28 10:39
你好,這是增值稅22號文規(guī)定的,不用說法不一,可以看看文件
您好,這是增值稅22號文規(guī)定的,不用說法不一,可以看文件。

84785036 

2022 06/28 10:39
有些老師說進(jìn)大于銷無需做結(jié)轉(zhuǎn)

84785036 

2022 06/28 10:39
好的。謝謝老師

玲老師 

2022 06/28 10:41
正規(guī)一處理是需要結(jié)轉(zhuǎn)的。
