问题已解决
已經(jīng)抵扣的進項稅額轉(zhuǎn)出怎么做會計分錄
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同學(xué),你好
1、結(jié)轉(zhuǎn)進項稅額:借:應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅);貸:應(yīng)交稅費—應(yīng)交增值稅(進項稅額)。
2、結(jié)轉(zhuǎn)銷項稅額:借:應(yīng)交稅費—應(yīng)交增值稅(銷項稅額);貸:應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。
3、結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進、銷差額):借:應(yīng)交稅費—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅);貸:應(yīng)交稅費—未交增值稅。
4、實際交納時,借:應(yīng)交稅費—未交增值稅;貸:銀行存款。
2023 11/29 10:33
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2023 11/29 10:35
不是的我想問的是被抵扣的進項稅額轉(zhuǎn)出怎么做分錄
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2023 11/29 10:36
同學(xué),你好
就是結(jié)轉(zhuǎn)進項稅額
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2023 11/29 10:37
不需要用到轉(zhuǎn)出進項稅額這個科目嘛,直接在結(jié)轉(zhuǎn)進項稅額的時候把那個被紅沖掉的稅額扣除?
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2023 11/29 10:38
同學(xué),你好
一般開具紅字發(fā)票,是做進項稅額的負(fù)數(shù),不需要用到轉(zhuǎn)出進項稅額
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2023 11/29 10:39
好的明白了
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2023 11/29 10:40
嗯嗯,好的,祝工作順利
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