问题已解决
老師們好 我們是房地產(chǎn)企業(yè)現(xiàn)在還沒有銷項(xiàng)稅,平時(shí)進(jìn)的主材有進(jìn)項(xiàng)稅,進(jìn)項(xiàng)稅我們認(rèn)證之后,直接做的應(yīng)交稅費(fèi)~應(yīng)交增值稅~進(jìn)項(xiàng)稅,每月申報(bào)在附表二填的本期認(rèn)證相符的增值稅專用發(fā)票中填寫的,是不是應(yīng)該在待抵扣進(jìn)項(xiàng)稅稅額里面填寫呀如何做分錄?
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每月申報(bào)在附表二填的本期認(rèn)證相符的增值稅專用發(fā)票中(zhòng)n不需要在待抵扣進(jìn)項(xiàng)稅稅額里面填寫
就是
借應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額
2019 09/05 10:12
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2019 09/05 10:32
老師那我們前期收到的進(jìn)項(xiàng)稅都沒有抵扣,一直都在應(yīng)交稅費(fèi),應(yīng)交增值稅.進(jìn)項(xiàng)稅的借方放著,這個(gè)還必須要結(jié)轉(zhuǎn)到應(yīng)交稅費(fèi).未交稅金里面嗎?
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2019 09/05 10:33
你不交稅就不需要轉(zhuǎn)!交稅的月份再轉(zhuǎn)!
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2019 09/05 11:02
老師,那沒有銷項(xiàng)稅之前做賬就一直讓應(yīng)交稅費(fèi)~應(yīng)交稅金~進(jìn)項(xiàng)稅里面放著,每月申報(bào)時(shí)還是在附表二填中的本期認(rèn)證相符的增值稅專用發(fā)票中填寫。他就會(huì)自動(dòng)在主表期末留抵稅額中,是嗎?
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2019 09/05 11:03
是的,你的理解是正確的!
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2019 09/05 11:04
謝謝老師
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2019 09/05 11:05
不客氣,幫忙給個(gè)五星好評(píng)!
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