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老師,想咨詢一下,一般納稅人,季末銷項(xiàng)大于進(jìn)項(xiàng)200元,只將進(jìn)銷項(xiàng)差額結(jié)轉(zhuǎn),借應(yīng)交增值稅—轉(zhuǎn)出未交增值稅貸應(yīng)交增值稅—未交增值稅,交的時(shí)候直接借應(yīng)交—未交增值稅貸銀行可以嗎?就是不結(jié)轉(zhuǎn)進(jìn)銷項(xiàng)可以嗎?
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是的,就是那個(gè)處理的
根據(jù)以下思路正確申報(bào)計(jì)算和申報(bào)增值稅就是
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,是留抵稅,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 07/13 10:09
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2024 07/13 10:11
那銷項(xiàng)和進(jìn)項(xiàng)余額越來(lái)越大,沒(méi)有什么影響嗎?
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2024 07/13 10:12
沒(méi)事的,不用管他的
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2024 07/13 10:12
好的謝謝老師
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2024 07/13 10:16
不客氣,祝你工作順利,周末愉快!如果感覺(jué)滿意的話,麻煩給個(gè)五星好評(píng)哦。
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