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老師好,請(qǐng)問本月銷項(xiàng)稅額46111.52進(jìn)項(xiàng)稅額958,紅沖銷項(xiàng)稅額217088,這個(gè)增值稅如何結(jié)轉(zhuǎn),分錄如何寫
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紅沖銷項(xiàng)稅額應(yīng)結(jié)轉(zhuǎn)至本期銷項(xiàng)稅額,本期銷項(xiàng)稅額減去紅沖銷項(xiàng)稅額后,應(yīng)結(jié)轉(zhuǎn)至下期銷項(xiàng)稅額。分錄應(yīng)寫為:增值稅銷項(xiàng)稅額=46111.52-958+217088。
2023 03/07 19:52
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