当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,銷項(xiàng)-進(jìn)項(xiàng)=應(yīng)交稅金(貸方余額)是要全部繳的稅金嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
你好,對(duì)的,是的,是這么做的。
2023 06/09 14:52
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 14:52
如果上期有留底的話,可以用留底抵扣
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 14:54
當(dāng)期交納的稅金是計(jì)入應(yīng)交稅金-未交增值稅嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 14:54
應(yīng)交稅費(fèi)未交增值稅。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 14:56
那進(jìn)項(xiàng)和銷項(xiàng)的賬面一直有累計(jì)余額,年終怎么結(jié)轉(zhuǎn)為零?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 14:59
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:01
老師,您幫我看看這個(gè)數(shù),我應(yīng)該還要繳多少稅?
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:03
應(yīng)交稅費(fèi)—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅,這個(gè)科目的性質(zhì)和用途是什么呀?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:04
你好,這個(gè)是結(jié)轉(zhuǎn)增值稅的科目
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:07
前面那個(gè)表里的數(shù)據(jù),進(jìn)項(xiàng)和銷項(xiàng)一直都未做結(jié)轉(zhuǎn)才留有這么多,現(xiàn)在公司要打算注銷,我應(yīng)該怎么看要繳多少稅才能平賬?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:07
啊,看余額就可以的,把余額都結(jié)轉(zhuǎn)出來。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:15
之前申報(bào)的增值稅都繳清了,為什么賬面還有應(yīng)交稅金19467.25這么多呢?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:17
你看下哪一個(gè)明細(xì)有余額,借方還是貸方。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:23
應(yīng)交稅費(fèi)-未交增值稅也要結(jié)轉(zhuǎn)嗎?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:30
對(duì)的,是的,一樣結(jié)轉(zhuǎn)。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:33
也是轉(zhuǎn)到應(yīng)交稅費(fèi)—應(yīng)交增值稅—轉(zhuǎn)出未交增值稅嗎?那應(yīng)交稅費(fèi)最終是一般是哪個(gè)明細(xì)科目有余額?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:35
借應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)
貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)
需要交增值稅
借應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅,
貸應(yīng)交稅費(fèi),未交增值稅。
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:35
借應(yīng)交稅費(fèi),未交增值稅,貸銀行存款,你看一下哪個(gè)還有余額,都沒有余額啦。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:41
好的,謝謝老師,我自已理清一下
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:42
不用客氣,工作愉快。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784963 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 06/09 15:43
再多問一句,這些科目是每個(gè)月做結(jié)轉(zhuǎn),還是年末再結(jié)轉(zhuǎn)呢?
![](https://pic1.acc5.cn/009/45/92/90_avatar_middle.jpg?t=1714044742)
郭老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 06/09 15:44
年末月末都可以的。
![](/wenda/img/newWd/sysp_btn_eye.png)