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銷項(xiàng)稅額6000,認(rèn)證的進(jìn)項(xiàng)有1萬,繳納增值稅之后,被抵扣的進(jìn)項(xiàng)稅要怎么入賬呢
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同學(xué),你好
你是問增值稅結(jié)轉(zhuǎn)分錄嗎?
2023 12/13 16:03
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2023 12/13 16:05
對(duì)的,被抵扣的6000進(jìn)項(xiàng)稅要怎么做分錄呢
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2023 12/13 16:07
1、結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額:借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)10000;貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)10000。
2、結(jié)轉(zhuǎn)銷項(xiàng)稅額:借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)6000;貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)6000。
3、結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進(jìn)、銷差額):借:應(yīng)交稅費(fèi)—未交增值稅。4000
貸應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅) 4000
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2023 12/13 16:14
貨品賠償款(價(jià)外稅)計(jì)入了營(yíng)業(yè)外收入,本月申報(bào)增值稅,此筆賠償款銷項(xiàng)稅額6千元,入賬時(shí)沒有記銷項(xiàng)稅,還需要銷項(xiàng)稅結(jié)轉(zhuǎn)嗎
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2023 12/13 16:19
同學(xué),你好
要補(bǔ)銷項(xiàng)稅,再結(jié)轉(zhuǎn)
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2023 12/13 16:25
結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅是全額結(jié)轉(zhuǎn)出去嗎,1萬的進(jìn)項(xiàng)全部轉(zhuǎn)出?不是轉(zhuǎn)出6千嗎
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2023 12/13 16:26
最后銷項(xiàng)用進(jìn)項(xiàng)抵扣,不需要交增值稅,是不是就不用結(jié)轉(zhuǎn)應(yīng)繳納增值稅了?
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2023 12/13 16:34
同學(xué),你好
進(jìn)項(xiàng)全部結(jié)轉(zhuǎn)到應(yīng)交增值稅里面
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2023 12/13 16:35
同學(xué),你好
不管要不要繳納增值稅,都要轉(zhuǎn)到未交增值稅里面
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2023 12/13 17:09
進(jìn)項(xiàng)認(rèn)證勾選的時(shí)候,勾選錯(cuò)了一份集體福利的費(fèi)用發(fā)票,轉(zhuǎn)出進(jìn)項(xiàng)稅的會(huì)計(jì)分錄是什么呢
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2023 12/13 17:57
同學(xué),你好
你之前的分錄發(fā)一下
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2023 12/14 09:57
之前的分錄是借:管理費(fèi)用--業(yè)務(wù)招待 借:應(yīng)交稅費(fèi)-進(jìn)項(xiàng) 貸:其他應(yīng)付款。然后勾選認(rèn)證了發(fā)票,但是未抵扣
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2023 12/14 09:58
同學(xué),你好
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅
貸:應(yīng)交稅費(fèi)-進(jìn)項(xiàng)
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2023 12/14 09:59
同學(xué),你好
你是要轉(zhuǎn)出,分錄如下
借:管理費(fèi)用--業(yè)務(wù)招待
貸:應(yīng)交稅費(fèi)-進(jìn)項(xiàng)
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2023 12/14 10:16
轉(zhuǎn)出的時(shí)候,貸:應(yīng)交稅費(fèi)-進(jìn)項(xiàng),填借方紅字可以嗎
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2023 12/14 10:30
同學(xué),你好
嗯嗯,可以的
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