问题已解决
麻煩問一下:一般納稅人 計提稅費 借:轉(zhuǎn)出未交增值稅 貸:未交增值稅 已繳納 借:未交增值稅 貸:銀行存款 請問年末轉(zhuǎn)出未交增值稅這個科目是否需要結(jié)轉(zhuǎn)?如果需要結(jié)轉(zhuǎn),憑證怎么做?
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你好,
結(jié)轉(zhuǎn)銷項稅額、進項稅額
結(jié)轉(zhuǎn)進項時 借:應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費——應(yīng)交增值稅——進項稅額
結(jié)轉(zhuǎn)銷項時 借:應(yīng)交稅費——應(yīng)交增值稅——銷項稅額
貸:應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
結(jié)轉(zhuǎn)進項稅轉(zhuǎn)出時
借:應(yīng)交稅費——應(yīng)交增值稅——進項稅額轉(zhuǎn)出
貸:應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
1) 如果轉(zhuǎn)出未交增值稅科目余額在借方,代表留抵,不用再做賬;
2) 如果轉(zhuǎn)出未交增值稅科目余額在貸方,代表應(yīng)該繳納的,應(yīng)先做如下結(jié)轉(zhuǎn)分錄:
借:應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費——未交增值稅
繳納時 借: 應(yīng)交稅費——未交增值稅 貸:銀行存款
2021 12/23 14:08
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2021 12/23 14:24
后面的2)不太明白,老師能否解析一下
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2021 12/23 14:25
這步就是你最先寫給我的那步
計提稅費
借:轉(zhuǎn)出未交增值稅
貸:未交增值稅
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2021 12/23 14:27
像這樣的年底需要結(jié)轉(zhuǎn)嗎?
FAILED
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2021 12/23 14:28
第二步就是繳納稅款,未交增值稅就沒了,可轉(zhuǎn)出未交增值稅一直在賬上掛著
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2021 12/23 14:29
第一步未交增值稅在貸方,第二步未交增值稅在借方,一借一貸平了,可轉(zhuǎn)出未交增值稅這個科目一直都在借方掛著呢?
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2021 12/23 14:33
借應(yīng)交稅費 增值稅 銷項
貸應(yīng)交稅費——應(yīng)交增值稅——轉(zhuǎn)出未交增值稅
應(yīng)交稅費 增值稅 進項
這樣可否看得懂,在貸方,每月可結(jié)轉(zhuǎn)
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2021 12/23 14:38
是這樣嗎老師?
FAILED
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2021 12/23 14:48
是的,您理解得非常正確!
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