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什么時(shí)候需要計(jì)提增值稅,什么時(shí)候用到應(yīng)交稅費(fèi)—轉(zhuǎn)出未交增值稅
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你好,是銷項(xiàng)稅額大于進(jìn)項(xiàng)稅額的情況下,需要結(jié)轉(zhuǎn)到?應(yīng)交稅費(fèi)—轉(zhuǎn)出未交增值稅
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅),
貸:應(yīng)交稅費(fèi)—未交增值稅
2022 11/01 20:09
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84784982 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 11/01 22:03
如果進(jìn)項(xiàng)稅額多于銷項(xiàng)稅額呢
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 11/02 07:56
你好,如果進(jìn)項(xiàng)稅額多于銷項(xiàng)稅額,結(jié)轉(zhuǎn)的分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
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