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請(qǐng)問,建筑公司異地預(yù)繳增值稅,計(jì)入了預(yù)繳增值稅,后期這個(gè)需要沖銷嗎
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你好,后期需要做與未交增值稅抵扣的分錄?
2023 03/23 11:29
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84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 12:12
之前做的分錄是:借:應(yīng)交稅費(fèi)—預(yù)繳增值稅 貸:銀行存款 是不是分錄做的不對(duì)請(qǐng)問分錄怎么做
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84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 12:35
后期做了借:應(yīng)交稅費(fèi)—未交增值稅 貸:應(yīng)交稅費(fèi)—預(yù)繳增值稅 余額就一直掛在未交增值稅上,這個(gè)需要怎么沖銷
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/23 12:45
你好
預(yù)繳增值稅的時(shí)候,分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(已交稅金),?貸:銀行存款
做與未交增值稅抵扣的分錄 是
借:應(yīng)交稅費(fèi)—未交增值稅 ,?貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(已交稅金)
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84784958 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 03/23 12:52
未交增值稅后期不需要再抵扣分錄了是嗎
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鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/23 12:52
你好,是的,不需要了?
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