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本月末,我們銷項(xiàng)大于進(jìn)項(xiàng),我可不可以把本月的進(jìn)項(xiàng)留到下月和下月15之前收到的進(jìn)項(xiàng)一起勾認(rèn)證,抵本月應(yīng)交稅金呢?
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可以的,可以在下個(gè)月報(bào)稅前勾選,但是發(fā)票要是8月及之前的發(fā)票
2019 08/30 10:33
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2019 08/30 10:47
比喻:8月銷項(xiàng)10000-進(jìn)項(xiàng)8000,我8月需要做賬務(wù)分錄:借:應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)2000
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-未交增值稅2000 嗎?
如果8月末我沒做以上分錄,但9月正常申報(bào)了8月增值稅,9月交稅時(shí):借:應(yīng)交稅費(fèi)-應(yīng)交增值稅-已交稅金2000
貸:銀行存款2000 這樣可以嗎?
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2019 08/30 10:59
上月沒有結(jié)轉(zhuǎn),你這個(gè)月要補(bǔ)結(jié)轉(zhuǎn)的
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