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去年沒抵扣進(jìn)項稅額上個月抵扣掉了分錄該怎么寫
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您好
請問去年沒抵扣進(jìn)項稅額 當(dāng)時分錄怎么寫的
2022 07/06 21:34
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/06 21:35
去年是小規(guī)模納稅人今年是一般納稅人,分錄當(dāng)時是 借主營業(yè)務(wù)收入貸現(xiàn)金
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/06 21:36
去年是小規(guī)模納稅人取得的進(jìn)項稅額嗎?
小規(guī)模納稅人期間取得了收取 對應(yīng)的進(jìn)項稅成為一般納稅人后不可以抵扣的
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/06 21:36
可是已經(jīng)抵扣了怎么辦?
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/06 21:37
那要做進(jìn)項稅額轉(zhuǎn)出的
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/06 21:37
這要怎么轉(zhuǎn)呀
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/06 21:39
填寫增值稅申報表附表二 進(jìn)項稅額轉(zhuǎn)出欄次
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/06 21:39
好的謝謝
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/06 21:40
稅額轉(zhuǎn)出分錄該怎么寫
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/06 21:40
不客氣哈,如果您這個問題已經(jīng)解決,?希望對我的回復(fù)及時給予評價。祝你學(xué)習(xí)愉快,工作順利!謝謝!不清楚的還可以繼續(xù)追問??!
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84785039 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/06 21:41
稅額轉(zhuǎn)出分錄該怎么寫
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bamboo老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/06 21:42
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項稅額
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項稅額轉(zhuǎn)出