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老師,增值稅每月月末結(jié)轉(zhuǎn),上個(gè)月進(jìn)項(xiàng)大于銷項(xiàng),記分錄應(yīng)交稅費(fèi)-應(yīng)交增值稅 - 轉(zhuǎn)出多交增值稅1300,這個(gè)月銷項(xiàng)8000,進(jìn)項(xiàng)5000,本月月末結(jié)轉(zhuǎn)增值稅分錄該怎么寫
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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;
如果大于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
2024 02/20 14:52
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84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 02/20 14:55
老師,我想把銷項(xiàng)稅和進(jìn)項(xiàng)稅,做相反分錄清零
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/20 14:58
沒必要那么整,后期你會(huì)崩潰的哈。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 02/20 15:02
老師,那銷項(xiàng)和進(jìn)項(xiàng)就一直掛著嗎,年底也不做相反分錄嗎
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家權(quán)老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 02/20 15:05
不需要沖平的,正確申報(bào)增值稅就行
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