问题已解决
老師,請問2月我們單位出口退稅235911元,免抵稅額218553元,請用這個免抵稅額需要交城建稅,教育費附加嗎?請問免抵稅額的會計分錄怎么做?
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借:應(yīng)交稅金—應(yīng)交增值稅-出口抵減內(nèi)銷應(yīng)納稅額(免抵額) 貨:應(yīng)交稅金-應(yīng)交增值稅-出口退稅(免抵額) 免抵稅額 按相應(yīng)的稅率計算繳納附加稅
2023 03/16 08:44
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2023 03/16 08:51
老師,除了繳納附加稅別的不用再繳納其他稅費了吧?
然后這個應(yīng)交稅金 應(yīng)交增值稅出口抵減內(nèi)銷稅額 是不是一直會留在賬上?要轉(zhuǎn)入其他啥科目嗎?
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樸老師 
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2023 03/16 09:04
借:其他應(yīng)收款—應(yīng)收出口退稅款(增值稅),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), 貸:應(yīng)交稅費—應(yīng)交增值稅(出口退稅)
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2023 03/16 09:07
老師,也就是說這個 借方 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), 貸:應(yīng)交稅費—應(yīng)交增值稅(出口退稅) 一直會留在賬上對嗎?
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樸老師 
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2023 03/16 09:24
同學(xué)你好
對的
是這樣的
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