问题已解决
老師,去年的待認(rèn)證抵扣稅額今年不影響吧?
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同學(xué),你好,這個不影響的
2023 02/10 11:31
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2023 02/10 11:36
老師,已經(jīng)取得進(jìn)項發(fā)票,由于進(jìn)項稅額比較多,所以沒有抵扣進(jìn)項,這部分做賬時怎么做分錄呢
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劉艷紅老師 
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2023 02/10 11:38
企業(yè)購進(jìn)貨物取得的進(jìn)項發(fā)票在沒有認(rèn)證時,先計入到應(yīng)交稅費(fèi)—應(yīng)交增值稅—待認(rèn)證進(jìn)項稅額科目,待企業(yè)實際認(rèn)證后再轉(zhuǎn)入應(yīng)交稅費(fèi)—應(yīng)交增值稅—進(jìn)項稅額科目,其分錄為。
借:原材料等。
應(yīng)交稅費(fèi)—應(yīng)交增值稅—待認(rèn)證進(jìn)項稅額。
貸:應(yīng)付賬款等。
實際認(rèn)證后,做如下分錄。
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅—進(jìn)項稅額。
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅—待認(rèn)證進(jìn)項稅額。
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2023 02/10 11:41
那這未認(rèn)證的進(jìn)項稅額申報增值稅時需要申報嗎老師?
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劉艷紅老師 
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2023 02/10 11:42
不用申報呀,認(rèn)證了再申報
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2023 02/10 11:43
附表二有一個待抵扣進(jìn)項稅額欄是不用申報的對嗎?
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劉艷紅老師 
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2023 02/10 11:49
不需要申報的,不用填
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