问题已解决
以前年度建筑企業(yè)工程材料被盜,沒做專項(xiàng)申報(bào),被盜材料成本已隨其他材料結(jié)轉(zhuǎn)到當(dāng)年主營業(yè)務(wù)成本。今年收到法院劃入盜竊案件執(zhí)行款,現(xiàn)在怎樣做賬務(wù)處理?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
學(xué)員你好,金額大,追溯調(diào)整,金額不大計(jì)入當(dāng)期營業(yè)外收入
2022 11/10 10:01
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/10 10:03
金額不大9000多元,法院劃入800多元。這800多元要不要計(jì)征增值稅?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/10 10:04
被盜的時(shí)候應(yīng)該做進(jìn)項(xiàng)轉(zhuǎn)出,當(dāng)時(shí)是不是沒做,沒做就得按銷項(xiàng)交
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/10 10:08
當(dāng)時(shí)的確沒做進(jìn)項(xiàng)稅轉(zhuǎn)出。800元執(zhí)行款按銷售貨物計(jì)算繳納增值稅?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/10 10:09
規(guī)范操作是當(dāng)初做進(jìn)項(xiàng)稅額轉(zhuǎn)出,如果稅務(wù)不關(guān)注你可以不計(jì)算繳納,但是有稅務(wù)風(fēng)險(xiǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784978 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 11/10 10:15
可不可以,現(xiàn)在做進(jìn)項(xiàng)稅轉(zhuǎn)出?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 11/10 10:16
也可以現(xiàn)在做進(jìn)項(xiàng)轉(zhuǎn)出的
![](/wenda/img/newWd/sysp_btn_eye.png)