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先開具給使用單位的銷項(xiàng)發(fā)票還未收到相應(yīng)中標(biāo)單位開具的進(jìn)項(xiàng)發(fā)票,如果用其他項(xiàng)目的進(jìn)項(xiàng)稅額抵扣怎么做分錄
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沒有特別的分錄,直接勾選抵扣就行
2024 07/08 15:19
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梧枝 
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2024 07/08 15:34
老師,可是會(huì)形成留抵稅額也不用做分錄嗎
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家權(quán)老師 
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2024 07/08 15:35
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,就不做任何分錄;
如果大于0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
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