问题已解决
我們預收租賃費,同時做了價稅分離一貸:應交稅費一應交增值稅銷項稅,但我上任財務3月份做了確認收入,借:應收帳款(預收轉(zhuǎn)入),貨:應交稅費一應交增值稅銷項稅,貸結(jié)算價款,我感覺應交增值稅銷項稅重復了,但我4月份開具了發(fā)票(確認以入這塊),如何做帳務處理?
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你好,那你看一下他申報的時候申報重復了嗎?
2024 05/13 10:30
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郭老師 
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2024 05/13 10:30
如果沒有重復的話,借應交稅費應交增值稅銷項待結(jié)算價款。
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2024 05/13 10:31
我4月本月有留抵退稅,收到退稅款,借:銀行收款,貸:應交稅金一留抵退稅,同時借:應交稅金一留抵退稅,貸:應交稅金一進項稅轉(zhuǎn)出業(yè)務,分錄對嗎?
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郭老師 
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2024 05/13 10:32
記得可以這么做的。
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郭老師 
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2024 05/13 10:32
可以的,可以這么做的。
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2024 05/13 10:38
那問題1是借:應交稅費一應交增值稅銷項待結(jié)結(jié)算價款,貸:應交稅費一應交增值稅銷項稅?
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郭老師 
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2024 05/13 10:39
借應交稅費、應交增值稅銷項
貸結(jié)算價款
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2024 05/13 11:10
對,我寫反了,貸:580101結(jié)算價款,這樣最終應收帳款等于結(jié)算價款了?
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郭老師 
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2024 05/13 11:23
對呀,是啊,我上面已經(jīng)給你回復了。咱可以不催問行嗎?我上面給你寫了,你按照正確的來填寫就行。
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郭老師 
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2024 05/13 11:23
你做錯了,
我就給你改成正確了,
你不用再重新問了。
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2024 05/13 11:27
就是問題1里確認結(jié)算收入的分錄,原來確認結(jié)算價款憑證,借:應收帳款,貸:應交稅費一應交增值稅銷項稅,貸:580101結(jié)算價款,我用開具發(fā)票,借:應交稅費一應交增值稅銷項稅,貨:結(jié)算價款嗎?(580101結(jié)算價款)
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2024 05/13 11:35
對的是的,你不是說他的增值稅多確認了嗎?你已經(jīng)做了增值稅,現(xiàn)在再做一次不就重復了。
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