问题已解决
這個稅怎么走。增值稅我們科目應(yīng)交增值稅-已交稅金。還有一個科目-轉(zhuǎn)出未交增值稅。應(yīng)該是計提了會計。
FAILED



你好;? ? 你這個? 銷項稅和進項稅? 有發(fā)生嗎?? 你這個是預(yù)交了稅費 ; 要抵減 是嗎 ?? ?這樣好判斷結(jié)轉(zhuǎn)分錄怎么做? ?
2022 08/22 09:18

84784992 

2022 08/22 09:40
銷項,進項有發(fā)生。這個是會計從電子稅務(wù)上面劃的。但是我看那個增值稅那個她走的轉(zhuǎn)出未交增值稅是我銀行劃款的錢數(shù)

meizi老師 

2022 08/22 09:42
?你好; 那你就結(jié)轉(zhuǎn)即可; 比如??
如果是一般納稅人 銷項稅額大于進項稅額,結(jié)轉(zhuǎn)增值稅分錄是,
借:應(yīng)交稅費-應(yīng)交增值稅(銷項稅額),
貸:應(yīng)交稅費-應(yīng)交增值稅(進項稅額),
應(yīng)交稅費-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。
同時,
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。
借應(yīng)交稅費-未交增值稅。 貸?應(yīng)交稅費-應(yīng)交 增值稅-已交稅金?
次月繳納:借?
應(yīng)交稅費-未交增值稅貸銀行存款?

84784992 

2022 08/22 09:47
那別的稅呢。城市建設(shè)稅
地方教育費附加

meizi老師 

2022 08/22 09:52
?你好;? 正常計提和 支付 做賬即可? ?

84784992 

2022 08/22 09:58
我還用計提一下是嘛

meizi老師 

2022 08/22 10:01
?你好;是的。? ? 要計提下的; 因為你增值稅產(chǎn)生了? ?

84784992 

2022 08/22 10:10
那個計提的我明白了,增值稅那個我沒明白,我現(xiàn)在,轉(zhuǎn)出未交增值稅這個科目下有余額。那個余額正好是我銀行劃走的錢。這個我就不會了。我就不知道接下來我怎么走科目了。它下面的余額是不是在借方吧。

meizi老師 

2022 08/22 10:11
?你好 ;? 結(jié)轉(zhuǎn); 把你銷項稅和進項稅分別結(jié)轉(zhuǎn)了。 你才能知道你是否繳納或者留底進項稅的;? ? ? ? 你如果留底了或者 多繳納了稅費; 就是在借方掛著的??

84784992 

2022 08/22 10:13
進項稅額下面有數(shù)。銷項下面沒有數(shù)

meizi老師 

2022 08/22 10:16
?你好; 去結(jié)轉(zhuǎn) ;結(jié)轉(zhuǎn); 月末把你所有增值稅下面的明細科目都結(jié)轉(zhuǎn)了才行的?
