问题已解决
老師好,請問一下,生產(chǎn)型免抵退企業(yè),出口時增值稅申報表里面相應的免抵退辦法銷售額也正常填寫了,后面這些相應的免抵退金額在規(guī)定期限內(nèi)沒有申請免抵退稅,相應的進項就必須轉(zhuǎn)出嗎?麻煩老師指點一下,謝謝!
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你好,沒做退稅,要改為免稅,增值稅報表也要報免稅,對應做進項稅額轉(zhuǎn)出
2022 05/20 11:38
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84785037 
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2022 05/20 11:52
那進項轉(zhuǎn)出了就直接做個分錄就不管了嗎?還是說要把對應進項轉(zhuǎn)出部分轉(zhuǎn)到成本里面???
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張壹老師 
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2022 05/20 14:04
你好,進項轉(zhuǎn)出就是轉(zhuǎn)到主營業(yè)務成本里的
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2022 05/20 14:07
那這個分錄是:借:應繳稅費—應交增值稅—進項轉(zhuǎn)出,貸:應交稅費—應交增值稅—進項稅,借:主營業(yè)務成本,貸:應交稅費—應交增值稅—進項轉(zhuǎn)出,還是可以直接做這后面這一條分錄就可以了呀?
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張壹老師 
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2022 05/20 14:13
你好。進項轉(zhuǎn)出分錄,做這一條分錄就可以了
借:主營業(yè)務成本
貸:應繳稅費—應交增值稅—進項稅額轉(zhuǎn)出
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