问题已解决
老師,您好!未交增值稅賬上有貸方余額,但因有留抵稅額(進(jìn)項大于銷項額),所以增值稅申報額為0,那么賬上這個未交增值稅貸方余額如何處理呢?
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你好,那當(dāng)時有留底的時候,你留底掛了哪個科目?
2024 05/14 09:18
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2024 05/14 09:22
留底沒有掛喲,只是在賬上做了進(jìn)項和銷項,進(jìn)項大于銷項,所以留底
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郭老師 
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2024 05/14 09:25
你好,進(jìn)項大于銷項的時候,借應(yīng)交稅費(fèi)未交增值稅,貸應(yīng)交稅費(fèi)應(yīng)交增值稅轉(zhuǎn)出未交增值稅
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2024 05/14 10:03
謝謝老師!老師,有這樣的分錄嗎?摘要為:結(jié)轉(zhuǎn)稅款。分錄為。借:應(yīng)交稅費(fèi)-增值稅留抵稅額 5萬 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項稅額) 5萬 借:銷項稅額 8萬 貸:進(jìn)項稅額 8萬。老師,有這樣的嗎?不是每月增值稅結(jié)轉(zhuǎn)時都是把銷項和進(jìn)項結(jié)轉(zhuǎn)到“轉(zhuǎn)出未交增值稅”科目,然后“轉(zhuǎn)出未交增值稅”科目又結(jié)轉(zhuǎn)到“未交增值稅”科目嗎?
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郭老師 
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2024 05/14 10:06
你好,一般都是把銷項和進(jìn)項結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅,轉(zhuǎn)出未交增值稅在借方有余額就表示留底,然后你在需要抵扣的時候再做一個借應(yīng)交稅費(fèi)未交增值稅。貸應(yīng)交稅費(fèi)應(yīng)交增值稅,轉(zhuǎn)出未交增值稅。
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2024 05/14 10:18
老師,前面的分錄是之前人做的,都不好調(diào)整了,怎么辦呢?
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郭老師 
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2024 05/14 10:20
你好,那你看下現(xiàn)在哪些科目還有余額?
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2024 05/14 10:26
現(xiàn)在就是未交增值稅有貸方余額10萬,而實(shí)際上因?yàn)檫M(jìn)項大于銷項,這個未交的10萬是不用交的,也就是賬上未交為10,而申報表上為0,如何處理呢?
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郭老師 
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2024 05/14 10:29
那你其他的進(jìn)項銷項有沒有余額?
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2024 05/14 10:37
銷項進(jìn)項都是結(jié)轉(zhuǎn)到“轉(zhuǎn)出未交增值稅”科目,“轉(zhuǎn)出未交增值稅”又轉(zhuǎn)到“未交增值稅”,也就是銷項進(jìn)項結(jié)平了的,“未交增值稅”有貸方余額,而因?yàn)榱舻侄愵~的存在,所以不用繳稅。邪門了
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郭老師 
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2024 05/14 10:38
也就是你進(jìn)項銷項沒有余額,未交增值稅有余額嘛?那他之前的進(jìn)項銷項應(yīng)該是不對你可以去按月核對一下。
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2024 05/14 10:45
老師,我才查了,之前人是有增值稅留抵稅額科目,我沒有這個科目,所以增值稅留抵稅額科目有借方余額,那么我可以這樣處理嗎?借:未交增值稅 10萬 貸:增值稅留抵稅額 10萬。
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郭老師 
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2024 05/14 10:46
可以的,可以這么做的
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2024 05/14 11:08
老師,有應(yīng)交稅費(fèi)-增值稅留抵稅額這個科目嗎?
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2024 05/14 11:28
你好,對的是的有這個科目的。
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2024 05/14 15:42
我感覺這個科目就相當(dāng)于未交增值稅的借方,是這樣嗎?
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郭老師 
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2024 05/14 15:47
可以打,可以這么理解的
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