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月末進(jìn)項(xiàng)稅和銷(xiāo)項(xiàng)稅 是不是要做一筆結(jié)轉(zhuǎn)分錄?必須做還是可以不做 有什么區(qū)別
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月末先計(jì)算
應(yīng)交增值稅=本月銷(xiāo)項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,就不做任何分錄,大于0就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
2023 08/09 14:49
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2023 08/09 14:53
那如果連續(xù)幾個(gè)月進(jìn)項(xiàng)都>銷(xiāo)項(xiàng)。是不是進(jìn)項(xiàng)稅額和銷(xiāo)項(xiàng)稅額的期末數(shù)額就越來(lái)越大? ?也不用管
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2023 08/09 14:56
是的,不用管他的哈
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