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老師物流公司加計(jì)扣除的增值稅會計(jì)分錄怎么做
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您好,
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅
貸:其他收益-其他
2023 08/21 14:46
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/21 14:48
我的本月銷項(xiàng)稅4430.93進(jìn)項(xiàng)是3870.63 加計(jì)扣除387.06 稅款是173.24我要結(jié)轉(zhuǎn)本月的增值稅我要怎么結(jié)轉(zhuǎn)
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劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/21 14:51
1、結(jié)轉(zhuǎn)進(jìn)項(xiàng)稅額:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
2、結(jié)轉(zhuǎn)銷項(xiàng)稅額:
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額)
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
3、結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進(jìn)、銷差額):
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
貸:應(yīng)交稅費(fèi)-未交增值稅
4、實(shí)際交納時(shí)
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/21 14:57
加計(jì)扣除的那個(gè)體現(xiàn)在哪里?其他收益體現(xiàn)在哪
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劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 08/21 15:06
4430.93-3870.63=560.3
計(jì)提時(shí),
借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)560.3
貸:應(yīng)交稅費(fèi)-未交增值稅 560.3
繳納時(shí),
借:應(yīng)交稅費(fèi)-未交增值稅 560.3
貸:銀行存款 173.24
其他收益 387.06
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84784955 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 08/21 15:09
謝謝老師
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劉艷紅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 08/21 15:12
不客氣,很高興幫您
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