问题已解决
老師 如果這個月的進項稅>銷項稅 是不是可以不做結(jié)轉(zhuǎn)增值稅這個會計分錄?
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是的,不需要做結(jié)轉(zhuǎn)的分錄
2024 08/05 15:26
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2024 08/05 15:27
是不是只有銷項稅>進項稅的時候才要做結(jié)轉(zhuǎn)增值稅的分錄?
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2024 08/05 15:29
根據(jù)以下思路正確申報計算和申報增值稅就是
月末先計算
應(yīng)交增值稅=本月銷項稅-(本月進項-本月進項轉(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,需要交稅就是以下分錄
借:應(yīng)交稅費-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費-未交增值稅
下月交稅分錄
借:應(yīng)交稅費-未交增值稅
貸:銀行存款
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