问题已解决
稅務(wù)稽查我司,需要補(bǔ)交增值稅20000元,用留抵得增值稅抵減,請問如何做賬務(wù)處理?
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你好 你門之前留抵的進(jìn)項(xiàng)稅在什么科目 。 補(bǔ)繳納增值稅是補(bǔ)了收入嗎 你要做收入分錄了沒有
2020 06/16 16:51
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2020 06/16 16:57
留抵得增值稅在增值稅的進(jìn)賬稅額借方。沒有補(bǔ)交收入。目前就想問下,這筆減少留抵得增值稅怎么做賬?謝謝
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2020 06/16 17:00
你好 你把進(jìn)項(xiàng)稅結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅借方 代表留抵 。 你 補(bǔ)繳納的增值稅 做貸方 結(jié)轉(zhuǎn)到轉(zhuǎn)出未交增值稅貸方 去抵減留抵進(jìn)項(xiàng)稅
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2020 06/16 17:02
能寫具體點(diǎn)嗎?借方,貸方,謝謝了
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2020 06/16 17:05
你好 你需要給我說下你們補(bǔ)增值稅 是之前漏做收入產(chǎn)生的增值稅還是什么。 不然你科目無法判斷入賬
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2020 06/16 17:11
對的,收入要補(bǔ)做
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2020 06/16 17:14
你好 那你就補(bǔ)收入 。是20年的還是19年的 。這樣好判斷下科目 一起給你做了
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2020 06/16 17:15
補(bǔ)交19年的。
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2020 06/16 17:19
你好 那你做 借銀行存款或者應(yīng)收賬款貸以前年度損益調(diào)整 應(yīng)交稅費(fèi)-應(yīng)交增值稅 -銷項(xiàng)稅 借未分配利潤貸以前年度損益調(diào)整 結(jié)轉(zhuǎn)銷項(xiàng)時
借:應(yīng)交稅費(fèi)- 應(yīng)交增值稅一 銷項(xiàng)稅額 貸:應(yīng)交稅費(fèi)一應(yīng)交增值稅一轉(zhuǎn)出未交增值稅
結(jié)轉(zhuǎn)進(jìn)項(xiàng)時
借:應(yīng)交稅費(fèi)一應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅 貸:應(yīng)交稅費(fèi)一應(yīng)交增值稅一進(jìn)項(xiàng)稅額
在借貸方抵減后 就行了
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