問題已解決
老師 異地預繳增值稅 怎樣計提和繳納呢?
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不用計提的,直接做繳納的分錄
2020 03/04 18:17
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/04 18:18
借:應交稅費—預繳增值稅
貸:銀行存款
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/05 09:26
那預繳有余額怎么辦?
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/05 09:32
后期報稅的時候就抵了的哦
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/05 13:52
怎樣抵?
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/05 13:54
直接在申報表里抵的,
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/05 15:02
我的意思分錄怎樣平呢?預繳的時候,借:借:應交稅費—預繳增值稅 貸:銀行存款
申報的時候,還要做一個分錄?
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/05 15:08
是的,貸方預繳增值稅沖了
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84785035 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2020 03/05 16:01
借方呢?
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樸老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2020 03/05 16:06
預繳稅款會計分錄:
借:應交稅費——預交增值稅
貸:銀行存款
月末,企業(yè)應將“預交增值稅”明細科目余額轉入“未交增值稅”明細科目,
借記:應交稅費——未交增值稅
貸:應交稅費——預交增值稅
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