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老師您好,待抵扣進(jìn)項(xiàng)稅稅現(xiàn)在已經(jīng)抵扣了,要怎么做分錄呢?
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同學(xué)你好
借應(yīng)交稅費(fèi)進(jìn)項(xiàng)
貸應(yīng)交稅費(fèi)待認(rèn)證抵扣進(jìn)項(xiàng)稅
2023 02/07 09:58
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 10:01
進(jìn)項(xiàng)稅是公司自用車,是不是進(jìn)項(xiàng)稅抵扣后要轉(zhuǎn)出?分錄怎么做呢?
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 10:02
公司自己賣給自己的車
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 10:06
同學(xué)你好
不用呀
借固定資產(chǎn)
借進(jìn)項(xiàng)
貸主營業(yè)務(wù)收入
貸銷項(xiàng)
這樣
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 11:23
但是進(jìn)項(xiàng)稅沒有抵扣,22年9-12月先做的銷售,進(jìn)項(xiàng)記在待抵扣進(jìn)項(xiàng)稅里,現(xiàn)在打算在23年1月抵扣進(jìn)項(xiàng)稅,然后進(jìn)項(xiàng)稅轉(zhuǎn)出
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 11:37
同學(xué)你好
直接進(jìn)項(xiàng)轉(zhuǎn)出就可以了
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 12:17
但是申報(bào)增值稅時(shí)候沒有申報(bào)過轉(zhuǎn)出,,,賬上和稅局申報(bào)數(shù)據(jù)對(duì)不上了
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 12:30
同學(xué)你好
附表二轉(zhuǎn)出
不抵扣就附表二轉(zhuǎn)出
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 15:14
老師,那我是22年9-12月錄的票,當(dāng)時(shí)錄在待抵扣進(jìn)項(xiàng)稅里,22年已經(jīng)結(jié)賬了,現(xiàn)在不抵扣了直接從待抵扣進(jìn)項(xiàng)稅轉(zhuǎn)出可以嗎
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 15:17
錄的是機(jī)動(dòng)車發(fā)票,自己公司開給自己公司的
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 15:23
同學(xué)你好
這個(gè)可以的哦
![](http://member.chinaacc.com/homes/resources/images/home/avatar/0.jpg)
84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 15:39
那就是1月申報(bào)表里要申報(bào)進(jìn)項(xiàng)轉(zhuǎn)出,賬上也要做待抵扣進(jìn)項(xiàng)轉(zhuǎn)出,進(jìn)項(xiàng)稅就不用抵扣了?
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 15:44
進(jìn)項(xiàng)轉(zhuǎn)出了就不能抵扣了
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84784950 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 02/07 15:53
好的,那待抵扣進(jìn)項(xiàng)稅轉(zhuǎn)出怎么做分錄?
![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 02/07 16:01
同學(xué)你好
借成本費(fèi)用科目
貸進(jìn)項(xiàng)轉(zhuǎn)出
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