问题已解决
這月退上月留底增值稅 如何做分錄
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借銀行存款貸應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出
2022 05/30 17:32
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2022 05/30 17:34
上個(gè)月的分錄好像已經(jīng)轉(zhuǎn)到留底了
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2022 05/30 17:35
已經(jīng)轉(zhuǎn)到應(yīng)交稅費(fèi) 增值稅留底 借方
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2022 05/30 17:36
參考《財(cái)政部 國(guó)家稅務(wù)總局關(guān)于退還集成電路企業(yè)采購設(shè)備增值稅期末留抵稅額的通知》(財(cái)稅〔2011〕107號(hào))第三條第二項(xiàng)規(guī)定,企業(yè)收到退稅款項(xiàng)的當(dāng)月,應(yīng)將退稅額從增值稅進(jìn)項(xiàng)稅額中轉(zhuǎn)出。
收到退還的期末留抵時(shí),會(huì)計(jì)分錄:
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)
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2022 05/30 17:36
這會(huì)的分錄是不是 借 銀存 貸 應(yīng)交稅費(fèi) 增值稅留底
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2022 05/30 17:37
你好,上面我給你發(fā)了政策應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)轉(zhuǎn)出,為什么做到這個(gè)科目?因?yàn)槟愕母奖矶锩嬗戌R像轉(zhuǎn)出發(fā)生額。
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2022 05/30 17:59
有點(diǎn)糊涂
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2022 05/30 17:59
這個(gè)轉(zhuǎn)出之后 跟留底沒啥影響了么
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2022 05/30 18:01
對(duì)的是的合理,這個(gè)留底沒有關(guān)系的。
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