问题已解决
進(jìn)項(xiàng)部分紅沖,稅務(wù)上怎么處理?
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借:銀行存款/應(yīng)付賬款,貸:庫(kù)存商品(主營(yíng)業(yè)務(wù)成本)應(yīng)交稅金-應(yīng)交增值稅(進(jìn)項(xiàng)稅額)
2022 12/02 10:50
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2022 12/02 11:05
稅務(wù)上呢 就是如果部分紅沖的是我已經(jīng)抵扣的了 怎么處理 然后如果是紅沖的未抵扣的,又是怎么處理
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易 老師 
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2022 12/02 11:14
需要開(kāi)具紅字增值稅專用發(fā)票的情況可以歸納為三種:
(1)購(gòu)買方認(rèn)證相符后,發(fā)生銷貨退回、開(kāi)票有誤、應(yīng)稅服務(wù)終止等情形,但不符合發(fā)票作廢條件,或者因銷貨部分退回及發(fā)生銷售折讓需要開(kāi)具紅字發(fā)票的;
(2)購(gòu)買方取得專用發(fā)票未用于申報(bào)抵扣,但發(fā)票聯(lián)或抵扣聯(lián)無(wú)法退回的;
(3)銷售方開(kāi)具專用發(fā)票尚未交付購(gòu)買方,以及購(gòu)買方未用于申報(bào)抵扣并將發(fā)票聯(lián)及抵扣聯(lián)退回的.
其中,第一和第二種情況由購(gòu)買方申請(qǐng)紅字信息表,第三種情況由銷售方申請(qǐng)紅字信息表.
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2022 12/02 11:18
部分紅沖的進(jìn)項(xiàng)會(huì)在稅務(wù)數(shù)字系統(tǒng)顯示嗎?
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易 老師 
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2022 12/02 11:27
學(xué)員您好,是的,會(huì)的
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2022 12/02 11:50
那如果紅沖的進(jìn)項(xiàng)是已經(jīng)抵扣的了 是不是也有提示的
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易 老師 
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2022 12/02 11:53
是的沒(méi)錯(cuò), 是這樣的
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2022 12/02 12:34
部分紅11111沖1的進(jìn)項(xiàng)需不需要對(duì)應(yīng)地找出來(lái) 還是說(shuō) 我到時(shí)候做1進(jìn)11項(xiàng)轉(zhuǎn)11出的時(shí)候 直接附上紅沖發(fā)p就可以了11
我產(chǎn)生進(jìn)1項(xiàng)轉(zhuǎn)11出怎么做賬戶處理?
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易 老師 
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2022 12/02 12:40
直接轉(zhuǎn)出紅沖的金額即可借:原材料,貸:應(yīng)交稅金-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出)
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