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老師,外貿(mào)企業(yè)出口退稅的那部分進(jìn)項(xiàng)稅怎么做呢,進(jìn)貨時(shí) 借:庫(kù)存商品 進(jìn)項(xiàng) 貸:銀行(zhòng)n 全額退稅時(shí) 借方:出口退稅 貸:進(jìn)項(xiàng)稅 這樣
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您好
貨物出口申報(bào)出口退稅會(huì)計(jì)分錄:
借:其他應(yīng)收款-出口退稅
貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅-出口退稅
收到出口退稅款:
借:銀行存款
貸:應(yīng)交稅費(fèi)-增值稅-出口退稅
2021 06/24 11:40
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2021 06/24 11:46
老師那進(jìn)項(xiàng)稅呢怎么處理,
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2021 06/24 13:51
您好
進(jìn)項(xiàng)一直在帳上掛著不用處理
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2021 06/24 13:55
老師月末不是都結(jié)轉(zhuǎn)到未交增值稅嗎,退稅實(shí)際就是退的進(jìn)項(xiàng)稅那部分啥
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2021 06/24 13:56
我就是想知道退后的進(jìn)項(xiàng)稅該怎么處理
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2021 06/24 13:58
糾正一下:收到退稅款時(shí)會(huì)計(jì)分錄:
借:銀行存款
貸:其他應(yīng)收款-出口退稅不是應(yīng)交稅費(fèi)-增值稅(出口退稅)
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2021 06/24 14:01
外貿(mào)出口企業(yè),內(nèi)銷進(jìn)項(xiàng)和外銷進(jìn)項(xiàng)是分開記帳的,內(nèi)銷是進(jìn)項(xiàng)銷項(xiàng)的差轉(zhuǎn)入未交增值稅,外銷不用
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2021 06/24 14:06
那外銷購(gòu)進(jìn)進(jìn)項(xiàng)怎么做呢
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2021 06/24 14:10
借:庫(kù)存商品
進(jìn)項(xiàng)稅(外銷)
貸:應(yīng)付賬款
以上是購(gòu)進(jìn)時(shí)會(huì)計(jì)分錄,進(jìn)項(xiàng)稅一直在帳上掛著就可以
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2021 06/24 16:31
外銷進(jìn)項(xiàng)稅不結(jié)轉(zhuǎn)嗎,退稅不是要沖銷嗎
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2021 06/24 16:39
您好,外銷進(jìn)項(xiàng)稅不用結(jié)轉(zhuǎn),正好和應(yīng)交稅費(fèi)-增值稅(出口退稅)和應(yīng)交稅費(fèi)~進(jìn)項(xiàng)稅轉(zhuǎn)出借貸方平衡,建議您看一下網(wǎng)校譚天老師關(guān)于外貿(mào)企業(yè)一般貿(mào)易出口的課件
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2021 06/24 16:43
我的意思是進(jìn)項(xiàng)稅,退稅時(shí)是不是要做進(jìn)項(xiàng)稅轉(zhuǎn)出
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