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如何理解這幾項(xiàng)稅費(fèi)期末余額有正數(shù)負(fù)數(shù)?
FAILED
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同學(xué)您好,看數(shù)據(jù),應(yīng)該是交稅交多了
2023 11/08 16:45
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2023 11/08 16:47
有的需要預(yù)繳
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2023 11/08 16:48
應(yīng)交稅金是負(fù)數(shù),但應(yīng)交增值稅是正數(shù)?
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2023 11/08 16:51
不知道這些數(shù)據(jù)怎么看
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2023 11/08 17:06
嗯,有預(yù)繳就明白了,怪不得城建稅看著也多交了。
應(yīng)交增值稅科目下設(shè)的轉(zhuǎn)出未交增值稅本期數(shù)有誤,應(yīng)該是本年累計(jì)銷項(xiàng)減去進(jìn)項(xiàng),差額全部轉(zhuǎn)到應(yīng)交稅金-未交增值稅。結(jié)轉(zhuǎn)后,應(yīng)交增值稅的本期數(shù)余額應(yīng)該是0才對(duì)。
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2023 11/08 17:08
預(yù)繳增值稅的分錄應(yīng)該是:
借;應(yīng)交稅費(fèi)——應(yīng)交增值稅(已交稅金),貸;銀行存款
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