问题已解决
房地產(chǎn)企業(yè)預收房款應每月預繳增值稅,我們到年底12月一次性結轉(zhuǎn)的時候有應交增值稅-銷項稅額,賬上還有應交增值稅-進項稅額,請問12月份應交增值稅是多少?計算邏輯是什么?
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你好,同學,
年底就是明細科目全部轉(zhuǎn)出,最后只留未交增值稅科目余額
2023 01/09 18:36
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84784975 
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2023 01/09 18:37
不懂,能具體一點嗎?
哪個科目轉(zhuǎn)到哪個科目?
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陳詩晗老師 
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2023 01/09 18:41
你把所有的進項、銷項,預繳增值稅這些明細科目都給他轉(zhuǎn)到轉(zhuǎn)出未交增值稅這個明細科目。
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84784975 
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2023 01/09 18:50
所有一整年的都結轉(zhuǎn)嗎?還有以前年度的也沒結轉(zhuǎn)到未交增值稅哦
這種子對嗎?
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陳詩晗老師 
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2023 01/09 19:12
就是你每個月的時候,你需要把你應該交的增值稅轉(zhuǎn)到那個未交增值稅這個科目。
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陳詩晗老師 
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2023 01/09 19:12
然后每年結束的時候,需要把其他的明細科目轉(zhuǎn)到轉(zhuǎn)出未交增值稅這個明細科目。
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