问题已解决
我8月份開出90萬的票 ,但是9月份跨越紅沖了,重新開了70萬的票,9月份增值稅都已經(jīng)交過了 ,也有抵扣, 怎么做分錄呢
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先原分錄紅沖90萬的分錄,重新做70萬的銷售分錄
2024 10/17 11:16
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2024 10/17 11:17
那已交增值稅部分怎么辦
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2024 10/17 11:17
月末還要轉(zhuǎn)出嗎
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2024 10/17 11:20
多交的稅下個(gè)月抵減就行
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2024 10/17 11:22
那月底不用轉(zhuǎn)出未交增值稅做負(fù)數(shù)嗎
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2024 10/17 11:23
不需要的,不用那么麻煩
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2024 10/17 11:25
好的 ?我10月份申報(bào)稅務(wù) ?增值稅是負(fù)數(shù)了 ?
水利基金也填負(fù)數(shù)嗎
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2024 10/17 11:26
是的,增值稅是負(fù)數(shù),水利基金0申報(bào)
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2024 10/17 11:27
計(jì)稅依據(jù)就填0?
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2024 10/17 11:31
是的,是正數(shù)才填,負(fù)數(shù)稅局不可能退你的基金哈
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2024 10/17 11:54
好的謝謝老師
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2024 10/17 11:56
我這樣做結(jié)轉(zhuǎn)行嗎 ?下次抵扣的時(shí)候做借方
FAILED
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2024 10/17 11:58
不需要那么麻煩。
根據(jù)以下思路正確申報(bào)計(jì)算和申報(bào)增值稅就是
月末先計(jì)算
應(yīng)交增值稅=本月銷項(xiàng)稅-(本月進(jìn)項(xiàng)-本月進(jìn)項(xiàng)轉(zhuǎn)出) -上月留抵
如果應(yīng)交增值稅小于0,是留抵稅,不做任何分錄;
如果大于0,需要交稅就是以下分錄
借:應(yīng)交稅費(fèi)-增值稅-轉(zhuǎn)出未交增值稅
貸:應(yīng)交稅費(fèi)-未交增值稅
下月交稅分錄
借:應(yīng)交稅費(fèi)-未交增值稅
貸:銀行存款
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