当前位置:财税问题 >
實(shí)務(wù)
问题已解决
生產(chǎn)型純出口企業(yè),增值稅如何結(jié)轉(zhuǎn)?進(jìn)項(xiàng)和銷項(xiàng)如何結(jié)轉(zhuǎn)?



您好,您的意思是應(yīng)交稅費(fèi)-應(yīng)交增值稅下面的明細(xì)科目如何結(jié)轉(zhuǎn)嗎?
2022 10/11 15:19

84785034 

2022 10/11 15:21
對(duì)的,是的

方亮老師 

2022 10/11 15:27
年末時(shí)編制如下分錄結(jié)轉(zhuǎn):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-銷項(xiàng)稅額
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額轉(zhuǎn)出
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-出口退稅
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-進(jìn)項(xiàng)稅額
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額
