问题已解决
2022年 1月份繳了增值稅 附加稅 2月份又延繳退回了,然后8月份又繳了 請問下這個賬要怎么做分錄 才會平賬



是一般納稅人的嗎?如果是的話,一月份借應交稅費,未交增值稅/附加稅,
貸銀行存款,
二月份借銀行存款,
貸應交稅費,未交增值稅,
應交稅費附加稅,
八月份借應交稅費,未交增值稅,
應交稅費附加稅,
貸銀行存款。
2023 06/26 10:07

84785009 

2023 06/26 10:13
是的 ,我是這么做的,賬上現(xiàn)在全部繳清了,不知道怎么不平 未繳增值稅借方余額還有幾千元

郭老師 

2023 06/26 10:14
你好,具體的是哪一個科目?

84785009 

2023 06/26 10:15
應交稅費 未交增值稅 城建稅

郭老師 

2023 06/26 10:16
那你看一下你繳納的分錄是正確的嗎?轉(zhuǎn)出未交增值稅,這些有沒有余額附加稅的,借稅金及附加貸應交稅費附加稅,你在12月底的時候應該做這一個,你計提了嗎?

84785009 

2023 06/26 10:22
我查了一下 之前12月份做了一個免稅收入 借應交稅 未交增值稅 應交稅城建稅 營業(yè)在外收入 那是沖銷吧

郭老師 

2023 06/26 10:24
對的,是的,你這個是結(jié)轉(zhuǎn)不需要繳納的

84785009 

2023 06/26 10:25
好的 謝謝,那對今年有沒有影響

郭老師 

2023 06/26 10:27
對今年有影響的,因為你做了營業(yè)外收入,影響損益,影響你的所得稅。

84785009 

2023 06/26 10:29
好的 謝謝
那要做特殊處理么

郭老師 

2023 06/26 10:30
啊,不需要的,已經(jīng)過了匯算期,交不用。
