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老師,進(jìn)項(xiàng)稅額轉(zhuǎn)入待抵扣金額,應(yīng)該怎么做會(huì)計(jì)分錄
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會(huì)計(jì)分錄應(yīng)該是待抵扣金額增加、進(jìn)項(xiàng)稅額減少,可以這樣記賬:
1、借:進(jìn)項(xiàng)稅額貸方;
2、貸:待抵扣金額貸方。
拓展知識(shí):在國(guó)家稅務(wù)系統(tǒng)中,進(jìn)項(xiàng)稅額按照一定的稅率計(jì)算實(shí)際應(yīng)繳納的稅款,每月由企業(yè)定期自行申報(bào),確定應(yīng)繳稅款金額,并定時(shí)繳納,企業(yè)的稅務(wù)報(bào)表需要準(zhǔn)確完整的記錄進(jìn)項(xiàng)稅額。
2023 02/07 15:50
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