问题已解决
給客戶提前開的發(fā)票,后來沒給客戶做那么多工作,但是因為各種原因,公司在石家莊,后來稅務(wù)注銷,公司現(xiàn)在遷到了上海,新系統(tǒng)不能為當時的發(fā)票開負數(shù)了,這種情況,我沖當時確認的應(yīng)收賬款,那個稅怎么辦呢?
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你是個人開的發(fā)票嗎?個稅是啥情況?
2023 10/12 16:42
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2023 10/12 16:43
不是 公司給公司開的發(fā)票,就是這個增值稅怎么辦?
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2023 10/12 16:45
提前給客戶開發(fā)票,你就問這個稅款是不?
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2023 10/12 16:46
嗯,是這個意思
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2023 10/12 16:48
提前開發(fā)票需要正常交增值稅,因為你開票了就產(chǎn)生納稅義務(wù)。
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2023 10/12 16:51
但是這部分沒達到確認收入的條件,當時做賬是借:應(yīng)收賬款,貸:合同結(jié)算,貸:應(yīng)交稅費。正常我紅沖發(fā)票,這筆分錄就反向沖減。但是我因為歷史久遠沒法開紅字發(fā)票了,相當于我多承擔這部分增值稅了,我在做沖減當時記賬分錄的時候,就會有這個增值稅的差異,這個差異我要怎么處理
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2023 10/12 16:53
有達到收入確認條件,咱也沒有收款,就這樣處理,借應(yīng)收賬款貸應(yīng)交稅費應(yīng)交增值稅。
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2023 10/12 16:55
不是您說的意思,您可以沒有理解我的問題,我現(xiàn)在是要把應(yīng)收賬款跟合同結(jié)算互沖掉,但是應(yīng)收賬款跟合同結(jié)算之間差一個增值稅,導(dǎo)致合同結(jié)算有余額,我想讓合同結(jié)算沒有余額,應(yīng)該怎么做賬
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2023 10/12 16:58
這個中間差的是哪一部分你補充一下。
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2023 10/12 16:59
增值稅,開票當時交增值稅了,現(xiàn)在按理應(yīng)該紅沖發(fā)票,增值稅負數(shù),分錄就平了。但是歷史久遠沒法紅沖發(fā)票了
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2023 10/12 17:00
現(xiàn)在為啥要紅沖也要補充一下?是把這筆業(yè)務(wù)取消了嗎?
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2023 10/12 17:01
嗯 對,提前開的票活沒干,以后也不干了
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2023 10/12 17:02
那就把前面那個分路紅沖就行了。
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2023 10/12 17:02
等于業(yè)務(wù)取消了嗎?你前面做什么分路后面你就紅沖什么分路?
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2023 10/12 17:04
增值稅沖不掉啊 要是開紅字票就沖掉了,我又不開紅票,增值稅已經(jīng)交了 ,咋沖啊
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2023 10/12 17:05
因為業(yè)務(wù)取消了,所以可以開紅字發(fā)票的就充了。
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2023 10/12 17:06
我開始提問的時候已經(jīng)說了,歷史久遠開不了紅票了,公司只能承擔這個稅了,要是能我就不問了
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2023 10/12 17:09
那你沖減的時候差額屬于咱自己承擔了,做到營業(yè)外支出就可以。
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