问题已解决
之前會計遺留下來的往年累計的轉(zhuǎn)出未交增值稅借方有余額,怎么平賬
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進項大于銷項時形成留抵不需賬務處理,當銷項大于進項時要計提
2022 11/19 13:38
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2022 11/19 13:50
不是要每月結(jié)轉(zhuǎn)清晰平賬嘛?不需要之前的留抵也要順延帶下個月的稅務做賬 處理嗎?之前會計都沒有結(jié)轉(zhuǎn)處理,一兩年的時間一直在累計銷項稅額,進項稅額,
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2022 11/19 14:11
這是負債科目不是損益,不需要結(jié)轉(zhuǎn)的。只需軋出貸方差應交稅就可以,交完稅后就平了,直到下次出現(xiàn)貸方差要交稅時重復這一步。
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2022 11/19 14:21
交稅她是直接放在已交稅金科目交款,不是計提結(jié)轉(zhuǎn)到未交增值稅交的,留抵的差一直存在,所以應交稅費一直存在著借方余額,我們現(xiàn)在稅務端上也不存在留抵數(shù)據(jù)
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2022 11/19 14:34
是的沒錯, 是這樣的
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