问题已解决
老師您好。我上個(gè)月有一筆留低退稅。我怎么做分錄啊
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
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你好,借:銀行存款
貸:應(yīng)交稅費(fèi)--應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)
2022 05/05 14:19
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/05 14:20
這個(gè)不用計(jì)提啥的是嗎。我就退完稅錢給我打過來了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/05 14:21
那這個(gè)期末再貸方啊?
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/05 14:29
有退的是在借方,退了在貸相抵后就平了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/05 15:31
那在借方怎么做分錄啊
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/05 15:58
借方是進(jìn)項(xiàng)稅有多,平時(shí)就做了分錄的,你好,你好,
借:原材料
應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)
貸:銀行存款(合計(jì))
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784967 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/05 16:17
哦。明白了。進(jìn)項(xiàng)是在借方。應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額。等到退稅的時(shí)候進(jìn)項(xiàng)稅額轉(zhuǎn)出了。
![](https://pic1.acc5.cn/013/10/49/53_avatar_middle.jpg?t=1680262571)
易 老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/05 16:19
是的沒錯(cuò), 是這樣的