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老師請(qǐng)問(wèn),23年12月無(wú)進(jìn)項(xiàng),有留抵500,有銷項(xiàng)300,年末分錄怎么做
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同學(xué),你好
增值稅結(jié)轉(zhuǎn)分錄
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)500;貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)。500
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)300;貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。300
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。200;貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)200
2024 01/10 19:01
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2024 01/10 19:04
老師,沒(méi)有進(jìn)項(xiàng),只有留抵
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2024 01/10 19:05
同學(xué),你好
只有留抵,那你之前的留抵有這樣做嗎?
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2024 01/10 19:09
之前留抵一直在轉(zhuǎn)出未交增值稅科目,
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2024 01/10 19:10
年末要轉(zhuǎn)到未交增值稅的科目嗎
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2024 01/10 19:13
同學(xué),你好
那你之前做了
那這次只要做
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)300;貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)。300
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2024 01/10 19:14
年末余額可以一直在轉(zhuǎn)出未交增值稅嗎,還是需要轉(zhuǎn)到其他科目
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2024 01/10 19:16
同學(xué),你好
不需要了
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2024 01/10 19:20
老師,有的人不交稅的那種一直不結(jié)轉(zhuǎn),銷項(xiàng)和進(jìn)項(xiàng)一直有余額,年末也不結(jié)轉(zhuǎn),這樣可以嗎
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2024 01/10 19:20
同學(xué),你好
不太可以
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2024 01/10 19:22
老師你看這個(gè),也是在這問(wèn)的,我就有點(diǎn)懵,不知道該怎么做了
FAILED
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2024 01/10 19:24
同學(xué),你好
你增值稅結(jié)轉(zhuǎn)嗎???
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2024 01/10 19:26
我剛接上這個(gè)賬,之前他們沒(méi)有賬,所以我在想期初留抵的稅,放在進(jìn)項(xiàng)稅額,還是轉(zhuǎn)出未交增值稅,然后再做分錄
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2024 01/10 19:28
同學(xué),你好
放在轉(zhuǎn)出未交增值稅
以后增值稅都要結(jié)轉(zhuǎn)
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2024 01/10 19:39
好的,謝謝老師
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2024 01/10 19:40
不客氣,祝工作順利
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