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老師,待認(rèn)證進(jìn)項(xiàng)稅額月末怎么處理?年末怎么處理?
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您好,待認(rèn)證進(jìn)項(xiàng)稅額是指企業(yè)取得增值稅扣稅憑證還未通過(guò)稅務(wù)認(rèn)證的進(jìn)項(xiàng)稅。在月末處理時(shí),待認(rèn)證進(jìn)項(xiàng)稅額通常無(wú)需結(jié)轉(zhuǎn),而應(yīng)等到認(rèn)證通過(guò)后再進(jìn)行相應(yīng)的會(huì)計(jì)分錄。年末處理則,如果至年末仍未認(rèn)證的進(jìn)項(xiàng)稅額,可能涉及將其轉(zhuǎn)入下一年度處理
2024 08/26 19:22
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 08/26 20:00
年末咋處理?
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 08/26 20:01
老師,年末待認(rèn)證進(jìn)項(xiàng)稅額咋處理?
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劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 08/26 20:05
待認(rèn)證進(jìn)項(xiàng)稅額年底不需要做處理,,等你認(rèn)證的當(dāng)月在做處理就行。具體內(nèi)容如下:
取得進(jìn)項(xiàng)票當(dāng)月認(rèn)證
借:相關(guān)科目
應(yīng)交稅費(fèi)-應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
貸:銀行存款
待認(rèn)證進(jìn)項(xiàng)稅額轉(zhuǎn)入抵扣時(shí)
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(待認(rèn)證進(jìn)項(xiàng)稅額)
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 08/26 20:25
那待認(rèn)證年末不處理的話應(yīng)交稅費(fèi)報(bào)表項(xiàng)目就是負(fù)數(shù)啊,應(yīng)交稅費(fèi)報(bào)表項(xiàng)目不是年底清零嗎?
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劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 08/26 20:28
你這個(gè)沒(méi)有認(rèn)證,不用結(jié)轉(zhuǎn),就掛這里,是負(fù)數(shù)代表是進(jìn)項(xiàng)多
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84784971 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2024 08/26 20:34
嗯,謝謝老師
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劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2024 08/26 20:54
不客氣,很高興幫你
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