问题已解决
本月進(jìn)項都已經(jīng)認(rèn)證了,抵扣了銷項后還有多的進(jìn)項稅額,能不能把她調(diào)整到“應(yīng)交稅費(fèi)-待抵扣進(jìn)項稅額”?
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不可以的,現(xiàn)在這個待抵扣進(jìn)項稅額科目除了輔導(dǎo)期的一般納稅人外,就幾乎用不到這個科目了。
2020 04/29 14:14
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2020 04/29 14:17
就是說如果本月沒有銷項,只有進(jìn)項,就先不認(rèn)證,會計處理的時候計入“應(yīng)交稅費(fèi)-待認(rèn)證進(jìn)項稅額”?
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2020 04/29 14:18
是的,這次理解是正確的。
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