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請問,當(dāng)月進(jìn)項(xiàng)大于銷項(xiàng),增值稅為0,進(jìn)項(xiàng)稅已經(jīng)抵扣過了,如何做賬
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
你好,是需要做結(jié)轉(zhuǎn)? 銷項(xiàng)稅額,進(jìn)項(xiàng)稅額? ?分錄的意思??
2024 07/15 10:36
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 07/15 10:37
對的,該怎么做賬
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/15 10:37
你好,進(jìn)項(xiàng)大于銷項(xiàng),結(jié)轉(zhuǎn)分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷項(xiàng)稅額)
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 07/15 10:52
這樣就可以了嘛
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 07/15 10:52
后面那個轉(zhuǎn)出未交增值稅不用管他了?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 07/15 10:52
你好,是的,是這樣的
![](/wenda/img/newWd/sysp_btn_eye.png)