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老師,我上個(gè)月有留底的進(jìn)項(xiàng),留底額我全部轉(zhuǎn)到未交增值稅的借方,今個(gè)月,留底數(shù)夠扣,不用交稅,那怎樣做分錄
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月末先計(jì)算
應(yīng)交增值稅=本月銷項(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 08/29 14:03
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2023 08/29 14:08
那老師,那個(gè)留底稅額是反映再轉(zhuǎn)出未交增值稅那里是嗎
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2023 08/29 14:09
一般是留抵就不用做分錄,已經(jīng)做了就不用管他
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2023 08/29 14:11
如果本月留底不夠扣,那不做分錄。數(shù)不是不對(duì)
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2023 08/29 14:13
例如這樣的例子,我分錄怎樣寫(xiě)
FAILED
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2023 08/29 14:16
按我前邊的分錄,計(jì)算出是留抵,就不做賬,要交稅才結(jié)轉(zhuǎn)
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2023 08/29 14:24
意思就是說(shuō)7-8月都不用把進(jìn)項(xiàng)和銷項(xiàng)結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅那里。是嗎
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2023 08/29 14:27
是的,計(jì)算出是留抵就不用結(jié)轉(zhuǎn)
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2023 08/29 14:30
那我9月算出要交增值稅的金額,那我就要把進(jìn)項(xiàng)稅額和銷項(xiàng)稅額7-9月的總數(shù)都要轉(zhuǎn)出? 轉(zhuǎn)出未交增值稅,對(duì)嗎
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2023 08/29 14:34
嗯嗯,就那樣操作就是了
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2023 08/29 14:37
好,還有一個(gè)問(wèn)題,就是我有加計(jì)抵扣的,7月的時(shí)候我有加計(jì)抵扣額10未抵扣,8月 又不用交稅,9月就要加稅,那這個(gè)加計(jì)抵扣的怎樣列分錄
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2023 08/29 14:41
借:應(yīng)交稅費(fèi)-未交增值稅
貸:其他收益-加計(jì)扣除
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