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進(jìn)賬稅額大于銷(xiāo)項(xiàng)稅額怎么結(jié)轉(zhuǎn)
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您好,將當(dāng)月多繳的增值稅額自“應(yīng)交增值稅”科目轉(zhuǎn)入“未交增值稅”(只結(jié)轉(zhuǎn)多的部分)
借:應(yīng)交稅費(fèi)——未交增值稅
貸:應(yīng)交稅費(fèi)——應(yīng)交增值稅(轉(zhuǎn)出多交增值稅)
“應(yīng)交稅費(fèi)——未交增值稅”科目(一般計(jì)稅方式下匯總應(yīng)繳納增值稅的金額,借方為多交,貸方為應(yīng)交未交)
①核算一般納稅人月度終了從“應(yīng)交增值稅”或“預(yù)交增值稅”明細(xì)科目轉(zhuǎn)入當(dāng)月的應(yīng)繳未繳、多繳或預(yù)繳的增值稅額,以及當(dāng)月繳納以前期間未繳的增值稅額。
2023 09/27 14:42
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2023 09/27 14:46
進(jìn)項(xiàng)稅額抵扣多了 .銷(xiāo)項(xiàng)少怎么結(jié)轉(zhuǎn)
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2023 09/27 14:58
您好,進(jìn)項(xiàng)多銷(xiāo)項(xiàng)少就是上面分錄呀,最終
借:應(yīng)交稅費(fèi)——未交增值稅??
就是我們本期不用交增值稅
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