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最新出臺(tái)的增值稅附征稅緩3個(gè)月繳一半稅,會(huì)計(jì)分錄怎么做?是正常計(jì)提,掛在轉(zhuǎn)出未交增值稅科目么,繳納時(shí)候沖減么?
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你好 正常計(jì)提 不交不做交的分錄 ,交時(shí)再做分錄??
2021 11/13 09:30
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2021 11/13 09:31
就是先交一半,3個(gè)月后交另外一半,那這種年底也掛在這個(gè)科目上就行唄?
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2021 11/13 09:39
把交一半的分錄做了沒(méi)?教的不做
借應(yīng)交稅費(fèi)貸銀行存款。
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2021 11/13 09:46
交的不得下個(gè)月做繳納的分錄么?
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2021 11/13 09:50
。繳納的月份作繳納分錄。
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2021 11/13 09:50
。是在報(bào)稅期交稅時(shí)做分錄。
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2021 11/13 09:51
剩下一半沒(méi)交的就掛在科目上,什么時(shí)候交什么時(shí)候沖減,跨年也沒(méi)問(wèn)題,是么?
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2021 11/13 09:54
對(duì)。這樣處理正確,沒(méi)問(wèn)題。
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