问题已解决
酒店行業(yè)去年因疫情免征增值稅,但是每個月的進項稅在賬務中都計提了,今年稅務局說免征增值稅不能享受進項稅,要求把去年的進項稅額轉(zhuǎn)出,以及加計抵減也轉(zhuǎn)出,請問分錄怎么做?
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你好,學員,
借管理費用
貸應交稅費應交增值稅(進項稅額轉(zhuǎn)出)
2021 09/25 15:26
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2021 09/25 15:27
那具體放管理費用的哪個明細科目
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2021 09/25 15:29
管理費用-其他就可以的額,學員
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2021 09/25 15:57
補繳的進項稅額轉(zhuǎn)出的稅金申報的時候要交附加稅,那附加稅放哪個科目呢
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2021 09/25 16:14
補繳的進項稅額轉(zhuǎn)出申報有附加稅,這附加稅分錄怎么做
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2021 09/25 16:22
這個
借稅金及附加
貸銀行存款
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2021 09/25 16:25
要不要先計提呢?還是直接借:營業(yè)稅金及附加貸:銀行存款
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2021 09/25 16:28
要的,可以計提,先計提的
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