问题已解决
請問老師,出口退稅,銀行已經(jīng)收到款了,現(xiàn)在出口退稅貸方還有余額怎么處理?
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正常出口退稅是怎么做賬的?
2016 12/27 10:21
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2016 12/27 10:27
實際收到了出口退稅款了,怎么做分錄?
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鄒老師 
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2016 12/27 10:03
你好,一般是借方才是???
出口退稅是貸方,其他應(yīng)收款才是需要收取的出口退稅
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鄒老師 
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2016 12/27 10:22
借:其他應(yīng)收款——應(yīng)收出口退稅款(增值稅)
(按期末留抵稅額與免抵退稅額較小一方記賬)
應(yīng)交稅費——應(yīng)交增值稅(出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額)
?。ń痤~等于免抵稅額)
貸:應(yīng)交稅費——應(yīng)交增值稅(出口退稅)
(金額等于免抵退稅額)
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2016 12/27 10:27
借;銀行存款 貸;其他應(yīng)收款——應(yīng)收出口退稅款(增值稅)
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