问题已解决
考試你好,我收到稅務(wù)局退得之前交的增值稅和附加稅。怎么做分錄
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是延期繳納退回來的嗎?
2022 08/04 10:39
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2022 08/04 10:39
不是,是銷售退回
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2022 08/04 10:41
借銀行存款貸應(yīng)交稅費(fèi)未交增值稅,
借銀行存款貸應(yīng)交稅費(fèi)附加稅,
借應(yīng)交稅費(fèi)附加稅貸營業(yè)外收入。
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2022 08/04 10:43
老師,附加稅之前是計(jì)提了稅金及附加。是不是要把稅金及附加沖一下。怎么做分錄啊
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2022 08/04 10:45
可以的,把營業(yè)外收入改成稅金及附加,但是建議你做到營業(yè)外收入里面,因?yàn)槟愕亩惤鸺案郊邮秦?fù)數(shù)的話,你申報(bào)利潤表的時(shí)候申報(bào)不了。
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2022 08/04 10:48
增值稅還要轉(zhuǎn)到營業(yè)外收入嗎
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2022 08/04 10:49
你好,你們單位是小規(guī)模的嗎?如果不需要繳納的話,需要需要結(jié)轉(zhuǎn)到營業(yè)外收入去。
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2022 08/04 10:51
是小規(guī)模,之前繳納了,現(xiàn)在因?yàn)殇N售退回又退的稅額。那就借應(yīng)交稅費(fèi),應(yīng)交增值稅,貸營業(yè)外收入嗎
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2022 08/04 10:51
銷售退回了,然后你的收入應(yīng)該減少,借應(yīng)收賬款負(fù)數(shù),貸主營業(yè)務(wù)收入附屬,應(yīng)交稅費(fèi)附屬,然后這樣就沒有余額了,不是嗎?
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2022 08/04 10:54
老師,這是我開負(fù)數(shù)發(fā)票做的分錄。現(xiàn)在收到退的稅。要做哪一筆分錄啊
FAILED
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2022 08/04 10:56
你好
借銀行貸應(yīng)交稅費(fèi)
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2022 08/04 10:57
那就不轉(zhuǎn)營業(yè)外收入了唄
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2022 08/04 10:59
是的,是這么做的,沒有余額啦,不用轉(zhuǎn)。
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2022 08/04 10:59
附加稅呢,轉(zhuǎn)嗎
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2022 08/04 11:00
附加稅的,你不是要紅沖稅金及附加嗎?
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2022 08/04 11:04
嗯嗯,老師增值稅這個,是前幾年的交的稅。當(dāng)時(shí)交稅記的借應(yīng)交稅費(fèi),貸銀行存款。借方增值稅和之前銷售分錄貸方增值稅已經(jīng)抵消了啊?,F(xiàn)在貸方記應(yīng)交稅費(fèi),只會在貸方有余額啊
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2022 08/04 11:05
借銀行存款貸主營業(yè)務(wù)收入應(yīng)交稅費(fèi)
借應(yīng)交稅費(fèi)貸銀行存款
這時(shí)候你的應(yīng)交稅費(fèi)沒有余額。
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2022 08/04 11:05
借銀行存款附屬貸主營業(yè)務(wù)收入負(fù)數(shù),應(yīng)交稅費(fèi)負(fù)數(shù)
你的應(yīng)交稅費(fèi)有借方余額啦,你現(xiàn)在借銀行存款貸應(yīng)交稅費(fèi)沒有余額了,你再確定一下。
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2022 08/04 11:18
老師,明白了。附加稅分錄是不是,借銀行存款 貸應(yīng)交稅費(fèi)附加稅 。借稅金及附加紅字 貸應(yīng)交稅費(fèi)附加稅紅字
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2022 08/04 11:20
對的,是的,是這么做的。
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