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待認(rèn)證進(jìn)項(xiàng)稅和待抵扣進(jìn)項(xiàng)稅一個(gè)意思嗎?期末留底稅額可以用那個(gè)科目表示?
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你好
不是的,這兩個(gè)是不桶的科目的
1、“待抵扣進(jìn)項(xiàng)稅額”,核算一般納稅人已取得增值稅扣稅憑證并經(jīng)稅務(wù)機(jī)關(guān)認(rèn)證,準(zhǔn)予以后期間從銷(xiāo)項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額。
2、“待認(rèn)證進(jìn)項(xiàng)稅額”為應(yīng)交稅費(fèi)二級(jí)科目,核算一般納稅人由于未經(jīng)稅務(wù)機(jī)關(guān)認(rèn)證而不得從當(dāng)期銷(xiāo)項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額。
2023 03/09 07:44
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2023 03/09 07:47
待抵扣進(jìn)項(xiàng)稅那是不是就是可以當(dāng)做國(guó)稅申報(bào)表期末留底的稅額呢
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2023 03/09 07:48
可以的,用于留底退稅的科目的
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