问题已解决
老師,當時公司采購一批原材料做了進項稅并抵扣,后發(fā)現(xiàn)這批原料用于生產(chǎn)了免稅銷售收入,那我的這筆進項稅要怎么轉(zhuǎn)出呢
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
這筆進項稅要轉(zhuǎn)出,在增值稅申報表,表二填寫在進項轉(zhuǎn)出欄
2024 06/17 09:40
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/17 09:42
嗯嗯,老師我想問分錄要怎么填制
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
venus老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/17 09:45
借原材料? 貸進項稅轉(zhuǎn)出
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/17 09:51
老師,我只是影響稅額為什么要借原材料呢
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
venus老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/17 09:59
你的進項稅已經(jīng)抵扣了,實際上不能抵扣,要做轉(zhuǎn)出,分錄是這樣的沒錯
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 06/17 10:18
是啊,那應該只會影響我的增值稅稅額,怎么會影響成本
![](https://pic1.acc5.cn/009/39/53/87_avatar_middle.jpg?t=1714029298)
venus老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 06/17 10:46
進項轉(zhuǎn)出的分錄就是:
借成本或者費用等科目
貸應交稅費應交增值稅進項轉(zhuǎn)出
![](/wenda/img/newWd/sysp_btn_eye.png)