问题已解决
老師,請問現(xiàn)在開負(fù)數(shù)發(fā)票還需要把負(fù)數(shù)發(fā)票給客戶嗎?現(xiàn)在負(fù)數(shù)發(fā)票不用勾選了,直接在增值稅申報(bào)表填寫為進(jìn)項(xiàng)轉(zhuǎn)出了?
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1、已經(jīng)認(rèn)證的,需要;
2、不需要勾選,系統(tǒng)會(huì)自動(dòng)導(dǎo)入到附表二中
2024 02/04 15:19
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 15:20
那做賬任然做負(fù)數(shù)憑證,還是進(jìn)項(xiàng)做成進(jìn)項(xiàng)轉(zhuǎn)出?
Deerlet老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/04 15:21
增值稅做進(jìn)項(xiàng)轉(zhuǎn)出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 15:23
老師,那進(jìn)項(xiàng)轉(zhuǎn)出做進(jìn)項(xiàng)貸方正數(shù)還是記到借方用負(fù)數(shù)表示?
Deerlet老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/04 15:25
借:應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)轉(zhuǎn)出 10
借:應(yīng)交稅費(fèi)-增值稅-進(jìn)項(xiàng)稅額 -10
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 02/04 15:27
老師,負(fù)數(shù)發(fā)票是別人給我們開的
Deerlet老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 02/04 15:28
是呀,你們開紅字發(fā)票信息表。
因?yàn)橐呀?jīng)認(rèn)證的,你們需要拿到負(fù)數(shù)發(fā)票
然后做上面的會(huì)計(jì)分錄
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 02/04 15:30
老師,是不是應(yīng)這樣寫,才對?
FAILED
Deerlet老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/04 15:35
借:原始材料(紅字)
應(yīng)交的稅費(fèi)——應(yīng)交的增值稅(進(jìn)項(xiàng)稅額)(紅字)
貸:應(yīng)付的賬款(紅字)
Deerlet老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/04 15:35
按照我寫會(huì)計(jì)分錄即可
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 02/04 15:37
老師,關(guān)鍵是這個(gè)負(fù)數(shù)的進(jìn)項(xiàng)稅,現(xiàn)在不需要勾選,在填增值稅申報(bào)表就填到進(jìn)項(xiàng)稅轉(zhuǎn)出,是不是不過負(fù)數(shù)進(jìn)項(xiàng)稅分錄,直接就做進(jìn)項(xiàng)轉(zhuǎn)出?
Deerlet老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/04 15:39
嗯嗯,不需要做進(jìn)項(xiàng)轉(zhuǎn)出,進(jìn)項(xiàng)轉(zhuǎn)出是屬于正常開來的票不能抵扣的,入開來專票做職工福利費(fèi)。
不要擔(dān)心,沒關(guān)系的
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