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出口退稅的稅分錄怎么做?
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出口退稅時(shí),借記“其他應(yīng)收款-應(yīng)收出口退稅”,貸記“應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口退稅)”。簡(jiǎn)單來說,就是收到退稅款時(shí)減少應(yīng)交稅金,增加企業(yè)資金。
2024 09/15 15:57
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2024 09/15 21:48
什么時(shí)候借記應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口退稅)
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2024 09/15 21:51
借記“應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口退稅)”是在申請(qǐng)出口退稅成功后,收到稅務(wù)局退還的增值稅時(shí)進(jìn)行的會(huì)計(jì)處理。這是反映收到退稅款的步驟。
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2024 09/15 21:59
這種情況貸記什么?
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2024 09/15 22:01
在收到出口退稅款時(shí),應(yīng)貸記"銀行存款"科目,表示公司收到了這筆退款資金。
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