问题已解决
增值稅納稅申報(bào)表里面的期末留底稅額是怎么計(jì)算得到的呢?
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張艷老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,省會(huì)計(jì)領(lǐng)軍人才,中級(jí)會(huì)計(jì)師,中級(jí)經(jīng)濟(jì)師
申報(bào)表本身就是一個(gè)多步式計(jì)算的表格,看一下申報(bào)表的計(jì)算順序就明白了。
2019 10/09 11:18
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2019 10/09 11:20
現(xiàn)在的情況是,我會(huì)計(jì)帳上的進(jìn)項(xiàng)金額與納稅申報(bào)表留底不一致,在想是不是納稅申報(bào)表上的金額是把進(jìn)項(xiàng)稅轉(zhuǎn)出的金額減去的呢?
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2019 10/09 11:22
在想是不是納稅申報(bào)表上的金額是把進(jìn)項(xiàng)稅轉(zhuǎn)出的金額減去的呢?---是會(huì)減除進(jìn)項(xiàng)稅額轉(zhuǎn)出的。您看一下申報(bào)表每個(gè)項(xiàng)目后面都計(jì)算列式的。
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2019 10/09 11:30
所以說納稅申報(bào)表上的期末留底稅額是進(jìn)項(xiàng)稅減去進(jìn)項(xiàng)稅轉(zhuǎn)出的數(shù)據(jù)?那我怎么判斷會(huì)計(jì)帳上的金額和納稅申報(bào)表上的數(shù)據(jù)是一致的對(duì)上的呢?
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2019 10/09 11:34
所以說納稅申報(bào)表上的期末留底稅額是進(jìn)項(xiàng)稅減去進(jìn)項(xiàng)稅轉(zhuǎn)出的數(shù)據(jù)?---是整體減的,這個(gè)問題您看一下申報(bào)表,一下就能明白的。
那我怎么判斷會(huì)計(jì)帳上的金額和納稅申報(bào)表上的數(shù)據(jù)是一致的對(duì)上的呢?--您匯總一下銷項(xiàng)稅額、進(jìn)項(xiàng)稅額、進(jìn)項(xiàng)稅額轉(zhuǎn)出的數(shù)字,和申報(bào)表上的數(shù)字比較一下,就知道了。
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2019 10/09 15:55
木有銷項(xiàng)稅,請(qǐng)問怎么把進(jìn)項(xiàng)稅和進(jìn)項(xiàng)稅轉(zhuǎn)出和納稅申報(bào)表上的什么數(shù)據(jù)來對(duì)比呢?
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2019 10/09 16:55
您就看一下賬上的數(shù)字和申報(bào)表的數(shù)字進(jìn)行比對(duì)就是了。
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