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賬上有留底稅額,進(jìn)大于銷,不用交增值稅,增值稅的結(jié)轉(zhuǎn)分錄怎么寫(xiě),轉(zhuǎn)銷那個(gè)增值稅的進(jìn)銷項(xiàng)?
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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,需要交稅就是以下分錄
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 10/12 17:22
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2024 10/12 17:28
留底稅不做分錄,那銷項(xiàng)稅不是有余額嗎?
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2024 10/12 17:28
怎么結(jié)轉(zhuǎn)這個(gè)余額
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2024 10/12 17:31
不用管那個(gè)余額,以后月份繼續(xù)按那個(gè)思路計(jì)算,
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