问题已解决
2024年2月份,調(diào)增2022年主無票營業(yè)務收入80000元,并繳納了增值稅,借:應收賬款貸:調(diào)增以前年度損益—主營業(yè)務收入—無票收入。3月份款回來了 并開票8萬。借:銀行存款,貸:應收賬款。同時再沖回已調(diào)增的無票收入80000。借:調(diào)整以前年度損益—主營業(yè)務收入—無票收入。這樣,不交兩次增值稅嗎?
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你好,學員,沒有繳納兩次稅額
2024 03/20 16:49
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84785043 
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2024 03/20 16:50
祥細說下
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中級-小英老師 
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2024 03/20 16:53
你好,學員,24.2月你申報是填寫了無票收入已繳納增值稅,24.3月你填寫申報表無票 收入填寫負數(shù),開票金額會自動生成在銷售額那一列,開票金額和無票收入負數(shù)金額對抵,會計分錄,24.3月借,銀行存款貸應收賬款就好,不需要在沖回已調(diào)增的收入,
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