问题已解决
老師,有個(gè)問(wèn)題,我這月進(jìn)項(xiàng)6萬(wàn)多,銷項(xiàng)8萬(wàn)多,留抵稅3萬(wàn)多,我還有加計(jì)抵減6萬(wàn)多,我這個(gè)月不認(rèn)證發(fā)票得話,怎么才能吧這個(gè)加計(jì)遞減用掉呢
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說(shuō)錯(cuò)了,進(jìn)項(xiàng)8萬(wàn),銷項(xiàng)6萬(wàn)
2022 08/05 14:14
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2022 08/05 14:15
你好,銷項(xiàng)8萬(wàn)多,留抵稅3萬(wàn)多,加計(jì)遞減6萬(wàn)多,這個(gè)月不認(rèn)證發(fā)票的話,銷項(xiàng)8萬(wàn)多小于(留抵稅3萬(wàn)多+加計(jì)遞減6萬(wàn)多),還是抵扣不完的,要看下個(gè)月開(kāi)具發(fā)票的情況了。
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2022 08/05 14:16
說(shuō)錯(cuò)了,進(jìn)項(xiàng)8萬(wàn),銷項(xiàng)6萬(wàn)
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2022 08/05 14:17
我賬上的進(jìn)項(xiàng)稅已經(jīng)做進(jìn)去了,帳已經(jīng)結(jié)了,這個(gè)月不認(rèn)證的話,這個(gè)進(jìn)項(xiàng)是不是要轉(zhuǎn)出
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2022 08/05 14:17
我要抵扣的話,要怎么操作呢
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2022 08/05 14:19
賬上的進(jìn)項(xiàng)稅已經(jīng)做進(jìn)去了,帳已經(jīng)結(jié)了,這個(gè)月不認(rèn)證的話,進(jìn)項(xiàng)稅額不用做轉(zhuǎn)出,留抵稅和加計(jì)遞減金額就掛在申報(bào)表上,等后續(xù)開(kāi)具發(fā)票后,再慢慢做進(jìn)項(xiàng)稅額的抵扣
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2022 08/05 14:21
那我報(bào)增值稅的時(shí)候,就不認(rèn)證發(fā)票了,然后這個(gè)加計(jì)遞減金額會(huì)自動(dòng)過(guò)去嗎,我不用做什么操作嗎
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2022 08/05 14:22
那我加計(jì)遞減本期發(fā)生額還要填嗎
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2022 08/05 14:26
報(bào)增值稅時(shí)不認(rèn)證發(fā)票,加計(jì)抵減本期發(fā)生額不會(huì)自動(dòng)過(guò)去,需要手工填,填進(jìn)去,應(yīng)納增值稅就減少了,就可以用掉加計(jì)抵減的數(shù)據(jù)了。
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2022 08/05 14:27
本期發(fā)生額是進(jìn)項(xiàng)*0.15
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2022 08/05 14:29
剛剛說(shuō)錯(cuò)了,是手工填寫(xiě)在本期實(shí)際抵減額處。
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2022 08/05 14:34
這個(gè)金額我填什么呢
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2022 08/05 14:50
本期實(shí)際抵減額填69691.49,和本期可抵減額填一致,加計(jì)抵減的額度就可以用完。
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2022 08/05 15:03
錯(cuò)誤信息:19欄(應(yīng)納稅額)不滿足19=11-18(本期+累計(jì))-附表4加計(jì)附表四“本期實(shí)際抵減額”計(jì)算關(guān)系,請(qǐng)核實(shí)!
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2022 08/05 15:03
提示這個(gè)什么原因呢
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2022 08/05 15:18
你把你的主表和附表四截圖發(fā)我看下
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2022 08/05 15:21
這個(gè)是表格
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2022 08/05 15:27
它這個(gè)根據(jù)邏輯關(guān)系自動(dòng)填好了,不需要手工填了,先用留抵稅額,再用加計(jì)抵減數(shù)據(jù)。
銷項(xiàng)稅額65168.44,上期留抵稅額38747.02,應(yīng)納稅額65168.44-38747.02=26421.42。
然后因?yàn)槟氵€有加計(jì)抵減數(shù)據(jù)69691.49,所以就在加計(jì)抵減數(shù)據(jù)69691.49里減去了26421.42,那么這時(shí)應(yīng)納稅額就是0了,不需要納稅了。加計(jì)抵減數(shù)據(jù)就只剩下了69691.49-26421.42=43270.07。
那么這個(gè)月申報(bào)后,相當(dāng)于上期留抵稅額就是0了,加計(jì)抵減數(shù)據(jù)43270.07。下期還存在應(yīng)納稅額的話,再留到下期去抵減。
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2022 08/05 15:52
好的,謝謝老師,那我賬務(wù)上要做什么處理嗎
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2022 08/05 15:52
我已經(jīng)入賬的進(jìn)項(xiàng)稅做到待抵扣嗎
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2022 08/05 15:57
賬務(wù)上,需要將加計(jì)抵減數(shù)據(jù)26421.42計(jì)入其他收益/營(yíng)業(yè)外收入,已入賬的進(jìn)項(xiàng)稅額如果沒(méi)有勾選,那么做到待認(rèn)證進(jìn)項(xiàng)稅額。
借:應(yīng)交稅費(fèi)-未交增值稅??26421.42
? ?貸:其他收益/營(yíng)業(yè)外收入??26421.42
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2022 08/05 15:58
我7月結(jié)賬了,做到8月
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2022 08/05 16:16
是的,這筆分錄就應(yīng)當(dāng)是在8月做的。
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2022 08/05 16:25
好的,謝謝老師,麻煩老師了
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2022 08/05 16:35
不客氣, 祝工作順利
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