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老師你好,公司收到稅務(wù)局退回來的增值稅款怎么做分錄?退回來的稅是否還要體現(xiàn)到利潤(rùn)表里面?
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關(guān)鍵是為啥要退回呢?是退的留抵稅?
2023 04/01 09:35
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84785038 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/01 09:36
比如是公司員工有殘疾人優(yōu)惠政府
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84785038 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/01 09:37
優(yōu)惠政策
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/01 09:39
借:銀行存款
貸:營(yíng)業(yè)外收入-政府補(bǔ)助
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84785038 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/01 09:45
相當(dāng)于稅務(wù)局退回的這個(gè)錢還是要做收入了?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785038 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/01 09:47
我覺得這個(gè)是不是應(yīng)該沖減之前應(yīng)交的增值稅呢?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/01 09:50
不能沖應(yīng)交的增值稅了,這個(gè)是財(cái)政給的補(bǔ)貼
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84785038 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 04/01 09:59
如果是財(cái)政轉(zhuǎn)過來備注是寫退換去年增值稅,是不是就可以沖減增值稅了?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 04/01 10:03
是的,就是那個(gè)意思的
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